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...

"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...

"Matching individuals to jobs is a fundamental problem in any labour market. This paper focuses on job characteristics, such as wages, job quality, and distance from the current place of residence, and the impact of these characteristics on the willingness of employed and unemployed individuals...

"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...

Many researchers in economics as well as sociology have stressed the important role of business networks for cooperation, trust, and performance. This claim is based on solid theoretical arguments as well as empirical findings. However, neither theory nor the selective empirical results support...

"Matching individuals to jobs is a fundamental problem in any labour market. This paper focuses on job characteristics, such as wages, job quality, and distance from the current place of residence, and the impact of these characteristics on the willingness of employed and unemployed individuals...

"The fifth wave of the Panel Study 'Labour Market and Social Security' (PASS) includes an experimental Factorial Survey design, which aims to analyse the dynamics of job-related mobility decisions. About 5,000 persons were presented with five hypothetical job offers ('vignettes') each. These...

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...