Die Arbeit stellt das Wesen und die Grundzüge der Lohnsteuer, einschließlich einem kurzen Abriß der Entwicklung des Lohnsteuerverfahrens, dar. Sie ist weder als Anleitung zur Ausfüllung eines Antrags auf Lohnsteuerjahresausgleich, noch als Nachschlagwerk gedacht.Der Leser dieser Ausarbeitung...

This paper examines the changes in relative earnings of workers with different education levels during Vietnam’s transition. It is found that females enjoy a higher return to education than males do in 1998, reversing the situation observed five years ago. A large fall in the returns to...

A pesar de una rápida disminución del desempleo, los salarios reales en España apenas aumentaron durante el periodo 1995-2006. Una posible explicación de este comportamiento se refiere a la importancia de los efectos composición derivados de algunos cambios estructurales, tales como el...

The Department of Energy Office of Building Technology, State and Community Programs (BTS) is interested in assessing the potential economic impacts of its portfolio of programs on national employment and income. A special purpose version of the IMPLAN input-output model called ImBuild is used...

This report estimates the local economic impacts that could be anticipated from the development of a 100 megawatt (MW) geothermal power plant in eastern Whatcom County, Washington, near Mt. Baker, as shown in Figure 1. The study was commissioned by the Bonneville Power Administration to quantify...

This report estimates the local economic impacts that could be anticipated from the development of a 100 megawatt (MW) geothermal power plant in eastern Skamania County, Washington, near Mt. Adams, as shown in Figure 1. The study was commissioned by the Bonneville Power Administration to...

This paper summarizes studies of carbon mitigation potential (MP) and costs of forestry options in seven developing countries with a focus on the role of agroforestry. A common methodological approach known as comprehensive mitigation assessment process (COMAP) was used in each study to estimate...