Die vorliegende Publikation ist eine Studie über die Arbeitsbedingungen in der österreichischen Gastronomiebranche (Restaurants und Hotels). Vorgestellt werden ihre Hauptmerkmale, der rechtliche Rahmen bzw. arbeitsmarktliche Regulation, die Arbeitsbedingungen, der Zugang der Arbeitnehmer zur...

Die Unternehmensbesteuerung in den Mitgliedstaaten der Europäischen Union ist bishernicht harmonisiert. Gravierende Unterschiede bestehen sowohl in den Bemessungsgrundlagenals auch in den Steuersätzen. Aus der großen Bandbreite der Gewinnsteuersätze fürKapitalgesellschaften, die derzeit...

We analyze the effect of enhanced annuities on an insurer engaging in individualunderwriting. We use a frailty model for the heterogeneity of the insured populationand model the individual underwriting by a random variable that positivelycorrelates with the corresponding frailty factor. For a...

This article offers a critical review of recent literature on Chinese legal tradition and argues that some subtle but fundamental differences between the Western and Chinese legal traditions are highly relevant to our explanation of the economic divergence in the modern era. By elucidating the...

From 1945 to 1975, fifteen Western European countries passed school-leaving age laws that raised the number of years of compulsory schooling for the first time after the Second World War. In order to understand the driving forces behind the increase in compulsory schooling and to explain the...

In this paper we review as well as contribute to the empirical literature on the impact of landreform on agricultural productivity in India. We find that, overall for all states, land-reform legislation had anegative and significant effect on agricultural productivity. However, this hides...

The Latin principle pacta sunt servanda (‘‘agreementsmust be kept’’) serves as a cornerstone of socialinteraction, peace, and justice. If a breach of contractdid not have some sort of ramification, the motivationto stick to the stipulations of the treaty would decreasegreatly, the...