Das Gutachten zeigt, daß die Vorschläge der CDU/CSU zur Steuerreform im Vergleich zum Regierungskonzept zu einem stärkeren Absinken der Grenzsteuerbelastung für Arbeitnehmer führen und somit eine positivere Wirkung auf die Gesamtwirtschaft zur Folge haben werden. Doch auch nach dem...

We offer a theoretical explanation and empirical evidence for a positive link between increased offshoring and individual skill upgrading. Skill upgrading takes the form of on-the-job training, complementing the existing literature, which mainly focuses on the retraining of workers after a...

1. Introduction : cross-national equivalence of skills and qualifications across Europe? / Michaela Brockmann. [et al.] -- 2. EU initiatives in cross-national recognition of skills and qualifications / Philippe Mehaut and Christopher Winch -- 3. Savoir : the organizing principle of French VET /...

For the free movement of labour across the European Union, establishing transparency and comparability of qualifications across member states is vital.This book examines how qualifications, knowledge, skills and competences are understood in different national contexts and trans-nationally and...