In Germany, older unemployed people aged 58 or more years have been exempt from a fundamental principle of activating labour market policy until 2007: They have been entitled to unemployment benefit payments until taking up retirement pension without having to seek new employment (Section 428 of...

In Germany, older unemployed people aged 58 or more years have been exempt from a fundamental principle of activating labour market policy until 2007: They have been entitled to unemployment benefit payments until taking up retirement pension without having to seek new employment (Section 428 of...

Flexible work arrangements such as allowing employees to work at home are used in firms, especially since information and communication technologies have become so widespread. Using individual-level data from 10,884 German employees, this paper analyses the determinants of working at home as a...

Since 2002, the British Government department responsible for immigration, the Home Office, has claimed immigrants pay £2-5bn more in tax than they withdraw from the public purse. The workings behind this figure omit the cost of the additional infrastructure investments that immigrants...

The article concerns new tax rules for home offices.