Employment relationships are embedded in a network of social norms that provide an implicit framework for desired behaviour, especially if contractual solutions are weak. The COVID-19 pandemic has brought about major changes that have led to situations, such as the scope of short-time work or...

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...

This paper examines supervisors' considerations about (not) using monitoring technologies to keep track of subordinates and their work performance. We conduct a factorial survey experiment. The hypothetical descriptions of workplace situations - so-called vignettes - create a situation where the...

This paper examines what affects supervisors' considerations about (not) using monitoring technologies to keep track of their subordinates and their work performance. Following a cost-benefit calculus approach we hypothesize that employers weigh costs and benefits of monitoring their...

Overcommitted individuals cannot withdraw from work obligations. We examine whether work goal engagement attenuates the negative effects of overcommitment on work and health outcomes. For overcommitted professionals it should matter whether they dedicate time and energy to work goals they feel...

Job mobility offers opportunities for workers to obtain wage increases, but returns to job changes differ considerably. We argue that parts of this inequality result from a trade-off between occupational and regional mobility. Both mobility types offer alternative strategies to improve one's...

Der Beitrag untersucht Qualifizierungsmaßnahmen, welche im Rahmen von Arbeitsgelegenheiten mit Mehraufwandsentschädigung, sogenannten Ein-Euro-Jobs, von Betriebs- und Verwaltungsstätten durchgeführt werden können. Da von einem positiven Einfluss von Bildungsmaßnahmen auf die...

The aim of this paper is to analyze why people consider other determinants than performance as important for the evaluation of wage fairness. This question arose from the empirical observation that a considerable proportion of respondents of the Swiss labor market survey reported that one's...