Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To resolve this puzzle of tax compliance several researchers have argued that citizens’ attitudes toward paying taxes defined as tax morale helps to explain the high degree of tax...

Um die fiskalische Nachhaltigkeit der Politik bzw. einzelner Reformmaßnahmen zu messen, hat die Wirtschaftswissenschaft in den letzten Jahren mehrere Instrumente eingeführt. Hierzu zählt auch die Generationenbilanz, die Anfang der 1990er-Jahre in den USA entwickelt wurde. Der vorliegende...

In diesem Artikel konzentrieren wir uns auf die vergleichende Perspektive bei der Anwendung des Konzepts der Übergangsarbeitsmärkte auf Arbeitszeitregime in verschiedenen Ländern. Eingangs untersuchen wir Tendenzen bei der Regulierung und Verteilung der Normalarbeitszeit in ausgewählten...

This paper aims at presenting the support schemes promoting the development of renewable energies in five major European countries, namely Germany, France, Italy, Spain and the United Kingdom. At first the reader will find brief country profiles, followed by a comparison of their competitiveness...

We estimate the impact of health and financial incentives on the retirement transitions of older workers in Spain. Individual measures of pension wealth, peak and accrual values are constructed using labor market histories and health shocks are derived as changes in a composite health stock...

This paper presents data from experiments with a linear voluntary contributions mechanism for public goods conducted in Japan, the Netherlands, Spain and the USA. The same experimental design was used in the four countries. Our 'contribution function' design allows us to obtain a more complete...