This study brings together results of the establishment and the individual level to get a better understanding of the use of working-time accounts in Germany. Using data from the Establishment Panel we first show that industrial relations factors, employment-contract characteristics and...

Contrary to much of the established literature, this paper finds that though many older workers would prefer to reduce their working hours (the overemployed), there is a significant group who would like to work longer hours (the underemployed). And contrary to the assumption that the...