It is entirely appropriate that the study of public finance take seriously "behavioral" inconsistencies with traditional models of individual and collective decision-making. This raises the question of whether the state should play a role in protecting individuals from themselves, and whether...

In this study, the household labour supply is modelled as a discrete choice problem assuming that preference for leisure and consumption can be described by a quadratic utility function which allows for non-convexities in the budget set. We assess behavioural responses to the significant changes...

Does taxation affect the timing of death? This is an interesting example of how behavior might be affected by economic incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns of the years. Our first main result is that...

Abstract: Die Institutionen des Arbeitsmarktes, die Sozial- und Steuersysteme stehen angesichts des demographischen Wandels und der Globalisierung unter einem beständigen Reformdruck. Die Politik tut sich schwer damit, Akzeptanz für Reformen zu finden. Ein interdisziplinäres Team aus...