In the fiscal reforms undertaken throughout the last decade, the dual income tax system, based on a broadened concept of income and progressive tax rates, has been implanted in several countries as an alternative model to traditional tax systems. The dual tax is characterised by combining a...

Most of the literature on returns to languages is concerned with immigrants. The authors' study, which uses the European Community Household Panel Survey for the period 1994–2001, infers returns to non-native languages by native workers in nine countries of the European Union. The study...

In the fiscal reforms undertaken throughout the last decade, the dual income tax system, based on a broadened concept of income and progressive tax rates, has been implanted in several countries as an alternative model to traditional tax systems. The dual tax is characterised by combining a...

This paper analyzes the pattern of player substitutions during a soccer match, using data from the First Division (Primera División) of the Spanish National Soccer League in the 2004-2005 season. To do so, an inverse Gaussian hazard model is adopted to analyze the first substitutions of each...

Purpose – The purpose of this paper is to analyse to what extent religious beliefs, understood as part of an individual ' s cultural background, can explain an individual ' s willingness to work. In particular the paper links individuals’ willingness to increase their working time with their...