Die Mehrwertsteuer (Umsatzsteuer) ist die Steuer mit dem größten Steueraufkommen. Für sie gibt es noch keinen Steuerfreibetrag. Ein "Mehrwertsteuerfreibetrag" ließe sich auf dem Wege einer "Negativen Mehrwertsteuer" realisieren. Diese orientiert sich an dem Konzept der "Negativen...

In this paper, we develop a methodology to summarize the various policy parameters of an unemployment insurance scheme into a single generosity parameter. Unemployment insurance policies are multdimensional objects. They are typically defined by waiting periods, eligibility duration, benefit...

Based on the assumption that the interest rate is constant, the unemployment insurance risk model for migrant workers is established. The premium income and the expense of this risk model are compound Poisson process. Among them, the premium of an insurance policy and the claim amount of...

Thesis (Ph. D.)--University of Rochester. Dept. of Economics, 2008.

Thesis (Ph. D.)--University of Rochester. Dept. of Economics, 2008.

This paper examines the effect of the Worker Profiling and Reemployment Services (WPRS) system. This program "profiles" UI claimants to determine their probability of benefit exhaustion (or expected spell duration) and then provides mandatory employment and training services to claimants with...

This paper considers the use of statistical profiling to allocate persons to alternative options within government programs, or to participation or non-participation in programs. Profiling has been used in the United States to allocate unemployment insurance (UI) claimants to reemployment...