Im Rahmen eines dreistufigen Prinzipal-Agenten-Modells wird betrachtet, wie die Organisationsstruktur sowohl die individuellen Kontrollanreize als auch die Kontrollleistung insgesamt beeinflusst. Es zeigt sich, dass unter bestimmten Bedingungen ein Einliniensystem nicht nur hinsichtlich der...

Die Effizienz der Mitbestimmung auf Betriebs- und Unternehmensebene wird in diesem Beitrag aus einer mikroökonomischer Perspektive betrachtet. Unser Augenmerk liegt hierbei auf der Frage, ob aus dem nicht oder zumindest nur seltenen freiwilligen Zustandekommen von Mitbestimmungsregelungen auf...

An increasing number of enterprises is engaged in international markets. In order to be successful in these markets, enterprises are forced to base their personnel policy on stronger internationally orientated considerations. One instrument useful to realise this goal is to send employees to an...

Up to now, very little is known about human resource policies in Sino-foreign joint ventures and foreign subsidiaries in China. It is, therefore, the aim of this project to study variations in personnel strategies in order to find an economically reasonable explanation for the differing...

The basic deterrence model of tax evasion is described, its main predictions are derived and limitations and flexibility are outlined. Further, the model is interpreted in light of some key institutional features characterising tax enforcement in OECD countries. Throughout the survey, findings...

Using both household and linked employer-employee data for Germany, we assess the effects of non-union representation in the form of works councils on (1) individual sickness absence rates and (2) a subjective measure of personnel problems due to sickness absence as perceived by a firm's...

Do voters use ballot paper information on the personal characteristics of political candidates as cues in low-information elections? Using a unique dataset containing 4423 political candidates from recent elections in Germany, we show that candidates’ occupations do play an important role in...

Laboratory experiments have documented substantial heterogeneity in social preferences, but little is known about the origins of such behavior. Previous research on public goods experiments suggests that individual-level demographic and psychological variables correlate with player types....

Subjective well-being (SWB) is generally argued to rise with relative income. However, direct evidence is scarce on whether and how intensively individuals undertake income comparisons, to whom they relate, and what they perceive their relative income to be. In this paper, novel data with direct...