This study compared 10 economic, demographic, and job factors between happier and less happy OECD countries based upon scores of subjective well-being (SWB), a concept commonly meaning happiness or life satisfaction. In 2009, the scores of residents in the happier OE CD countries were...

During the last decades, several countries worldwide have introduced financial management reforms, as an important part of the New Public Management (NPM) initiative at one or more levels of government sector, by either replacing or transforming their traditional budgetary cash accounting...

This research tries to assess the dependents and Long Term Care costs for next years in Spain. To do this, it has been taken account data from the Survey on Disabilities, Impairments and Health Status and population forecasts estimated by INE, the legal rules passed between 2006 and 2008, and...

In dieser Studie wird untersucht, inwieweit die Lebensbedingungen in der Kindheit und das Ausmaß sozialer Ungleichheit die individuelle Chance beeinflussen, erfolgreich, das heißt gesund und aktiv, zu altern. Europaweite Daten, die im Rahmen der SHARELängsschnittstudie erhoben wurden,...

Zwischen 2001 und 2011 hat sich die Zahl der Erwerbstätigen im Rentenalter in Deutschland auf rund 760 000 verdoppelt. In keiner anderen Altersgruppe ist die Zuwachsrate der Erwerbstätigen in dieser Zeit so deutlich gestiegen wie bei den Über-65- Jährigen. Das DIW Berlin hat die...

In this paper we analyze the influence that incentives play in the timing of the transition to retirement in Spain. We use the Continuous Sample of Working Histories 2006 (CSWH “Muestra Continua de Vidas Laborales”, in Spanish) to construct incentive measures from the Social Security...

We explore the relationship between relative physical attractiveness in the household and the hours worked by married men and women. Using PSID data, we find that husbands who are thinner relative to their wives work fewer hours, while wives who are heavier relative to their husbands work more...

This paper aims to contribute to a better understanding of the volume of the Non-Observed Economy (NOE) in Portugal, by estimating, based on MIMIC models (multiple indicators multiple causes), its path in the period 1977-2008. On the one hand, given the influence of the tax burden, the burden of...

In this paper I examine a taxpayer utility function determined by the extended set of variables - i.e. consumption, labor and tax-evasion propensity. This constitutes the main framework for the analysis of taxpayer's decision making process under assumption that in the economy there exist two...

Für einen internationalen Vergleich der Steuerbelastung ist eine differenzierte Betrachtung der effektiven steuerlichen Belastung nach Gruppen von Steuerpflichtigen von Interesse. Auf Basis des europäischen Mikrosimulationsmodells EUROMOD zeigt diese Studie, dass die effektive Belastung der...