Die Umstellung auf die nachgelagerte Besteuerung gesetzlicher Renten wird nach derzeitiger Rechtslage im Jahr 2040 abgeschlossen sein. Bis dahin erhöht sich für Neurentner der steuerpflichtige Anteil der gesetzlichen Rente auf 100 Prozent, während die steuerliche Absetzbarkeit der...

The global financial and economic crisis – including two euro area recessions in 2008-2009 and 2011-2013 – has had a heavy impact on euro area labour markets. A notable feature throughout the crisis has been the considerable degree of cross-country heterogeneity of labour market adjustments...

Euro area countries exhibited modest convergence prior to the financial crisis and diverged thereafter. Such divergence has been examined from many angles, and various narratives of the crisis have developed. Surprisingly, the gradual transformation of the economic structures of euro area...

Der vorliegende Artikel nutzt zwei Befragungen unter Arbeitnehmern und Arbeitgebern im Bereich der geringfügigen Beschäftigung für eine aktuelle Bestandsaufnahme der Minijobs, und vergleicht die Ergebnisse mit der Situation vor Einführung des gesetzlichen Mindestlohns. Im Vordergrund stehen...

The study examines the impact of Austrian outward foreign direct investments (FDI) on home based parent company employment. The analysis is based on the AMADEUS firm-level database and an improved methodology by applying matching methods and the difference in difference estimator. In this way we...

In Switzerland a sudden policy uncertainty shock happened in February 2014 with the close and largely unexpected acceptance of a referendum aiming at limiting free movement of persons. The referendum requires Switzerland to reintroduce annual quotas for immigrants within three years. The...

The aim of this paper is to examine the issues of gender disparities in the Commonwealth of Independent States (CIS) region, with a special focus given to countries covered by the European Neighbourhood Policy (ENP)1. The analysis is conducted in several dimensions: labour participation,...

Remittances in Moldova reach 36% of GDP, hence they constitute an essential part of the Moldovan economy. The most visible characteristic of remittances is their unequal distribution. The analysis applying the standard Lorenz Curve proves that 75% receiving households gets only 25% of total...

This paper focuses on emerging labour patterns within the Socio-Ecological Transition (SET), with particular attention paid to the effects of urbanisation. Based on the European Labour Force Survey (ELFS), the authors mobilize micro-econometric approaches in order to understand three major...

In dieser Studie werden auf Basis des Mikrozensus die soziodemographische Struktur sowie die Tätigkeitsfelder der Ingenieure und Facharbeiter mit den typischen Berufen des Maschinen- und Anlagenbaus analysiert. Die Erwerbsquote der Ingenieure ist in den Jahren zwischen 1991 und 1995 gesunken,...