Soziale Arbeit : Geschichte, Theorie, Profession / von Johannes Schilling, Sebastian Klus - Studierende der Sozialen Arbeit finden in diesem Buch einen Leitfaden für ihr Studienfach - von den Anfängen der Armenfürsorge über Theorien und Methoden bis hin zu heutigen Berufsbildern und dem...

National accounts data are always revised. Not only recent data, but also figures dating many years back can be revised substantially. This means that there is a danger that an important part of the central bank's information set is flawed for a long period of time. In this paper we present a...

This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...

This paper examines the impact of performance-related pay on wage differentials within firms. Our theoretical framework predicts that, compared to a fixed pay system, pay schemes based on individual output increase within-firm wage inequality, while group-based bonuses have minor effects on wage...