Wer in Deutschland Arbeitslosengeld II bezieht, muss bestimmte Pflichten erfüllen. Andernfalls kann das Jobcenter die Leistungen teilweise kürzen oder vollständig einstellen. Wie stehen unbeteiligte Dritte zu solchen Sanktionen, was für Kürzungen halten sie für gerecht? Und hängt ihre...

This paper investigates the impact of fathers' flexible working hours on their willingness to contribute to domestic work. We first hypothesize that fathers will contribute more if they have the possibility to work flexible hours. Second, fathers are assumed to contribute less if their female...

Employment relationships are embedded in a network of social norms that provide an implicit framework for desired behaviour, especially if contractual solutions are weak. The COVID-19 pandemic has brought about major changes that have led to situations, such as the scope of short-time work or...

This paper examines supervisors' considerations about (not) using monitoring technologies to keep track of subordinates and their work performance. We conduct a factorial survey experiment. The hypothetical descriptions of workplace situations - so-called vignettes - create a situation where the...

This paper examines what affects supervisors' considerations about (not) using monitoring technologies to keep track of their subordinates and their work performance. Following a cost-benefit calculus approach we hypothesize that employers weigh costs and benefits of monitoring their...

This study provides novel insights into the institutional conditions under which skilled immigrants get hired for skilled jobs in different countries. We argue that immigrants’ hiring chances depend on the interplay between institutions in sending countries, which determine the type of...

Digitalisation and COVID-19 led to an expansion of remote work arrangements, raising the question of whether and how employers should monitor remote workplaces. However, before the implementation of monitoring methods, it is important to consider employees' acceptance of this approach....

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

Although collusive tax evasion by buyers and sellers of commodities and also by employers and employees is widespread all over the world, it has rarely been analyzed in the tax evasion literature. To fill this gap and to compare collusive tax evasion with independent tax evasion, this paper...