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...

Der Beitrag untersucht Qualifizierungsmaßnahmen, welche im Rahmen von Arbeitsgelegenheiten mit Mehraufwandsentschädigung, sogenannten Ein-Euro-Jobs, von Betriebs- und Verwaltungsstätten durchgeführt werden können. Da von einem positiven Einfluss von Bildungsmaßnahmen auf die...

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...

Job mobility offers opportunities for workers to obtain wage increases, but returns to job changes differ considerably. We argue that parts of this inequality result from a trade-off between occupational and regional mobility. Both mobility types offer alternative strategies to improve one's...