Ende 2000 hat der Bundestag ein Ergänzungsgesetz zum Lebenspartnerschaftsgesetz verabschiedet, das demnächst in den Vermittlungsausschuss kommt. Ziel dieses Ergänzungsgesetzes ist, die steuerliche Diskriminierung von gleichgeschlechtlichen Gemeinschaften zu beenden. Wie sind die damit...

We model the choice of individuals to follow or not apprenticeship training and their subsequent career. We use German administrative data, which records education, labour market transitions and wages to estimate a dynamic discrete choice model of training choice, employment and wage growth. The...

We evaluate the German apprenticeship system, which combines on-the-job training with classroom teaching, by modelling individual careers from the choice to join such a scheme and followed by their employment, job to job transitions and wages over the lifecycle. Our data is drawn from...

Derzeit gibt es berechtigte Zweifel daran, dass die Pendlerpauschale in ihrer aktuellen Form verfassungsmäßig ist. Sollte die steuerliche Berücksichtigung von Kosten für Fahrten zwischen Wohnung und Arbeitsplatz grundsätzlich abgeschafft werden? Wie ist die Pendlerpauschale unter...

During the 90s the increase in health spending which compared to the overall growth had taken place at a rather rapid pace experienced a worldwide slow-down. In relation to overall economic growth and the expansion of other countries' health care systems, Austria's system grew below average- a...

Austria is among the very few countries in the European Union which have managed to maintain comparatively low unemployment rates and high employment rates. In international comparison Austrian unemployment is very stable over the business cycle. This is mainly due to the high sensitivity of the...

The paper uses the Johansen cointegration approach to analyse long-run pricing strategies of pork and chicken retailers in Austria. Long-run retail pricing strategy is found to be dependent on market share and price elasticity of demand for product. A combination of mark-up pricing strategy for...

Based on Austria's fiscal stance in 1995, we compute the generational accounts for currently living as well as future generations. The results reveal the existence of an enormous intergenerational imbalance in favor of currently living generations. Total public sector liabilities may be more...