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The study aims at illuminating the following questions: (1) what characterizes enterprises and workers using the temporary work booklet, (2) in what ways do actors on the labour market use the booklet, (3) what motivations drive the economic actors when they decide about the ways of using the...
Persistent link: https://www.econbiz.de/10003770685
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10003805146
The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...
Persistent link: https://www.econbiz.de/10003805201
Persistent link: https://www.econbiz.de/10008700107
Agent based models are proposed as an adequate tool for analysing tax payer decisions and, thereby, the consequences of such decisions as they manifest themselves at the macro level. TAXSIM models the conduct of agents of three types, i.e. employers, employees and the government, in an economy...
Persistent link: https://www.econbiz.de/10010530071
Persistent link: https://www.econbiz.de/10001433320
Persistent link: https://www.econbiz.de/10010494367
The study aims at illuminating the following questions: (1) what characterizes enterprises and workers using the temporary work booklet, (2) in what ways do actors on the labour market use the booklet, (3) what motivations drive the economic actors when they decide about the ways of using the...
Persistent link: https://www.econbiz.de/10010494368
By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such...
Persistent link: https://www.econbiz.de/10010494370
The paper investigates the socio-demographic characteristics and the labor market history of casual workers that have been temporarily employed for some time using a temporary work booklet (ensuring favorable tax treatment for casual workers and their employers). By investigating that, as well...
Persistent link: https://www.econbiz.de/10010494374