We develop a framework for optimal taxation when agents can earn their income both in traditional activities, where private and social products coincide, and in rent-seeking activities, where private returns exceed social returns either because they involve the capture of pre-existing rents or...

This paper develops a model of search on the labour market with training. The model reveals how the tax system can restore the social optimum if the Hosios condition is not satisfied in the private equilibrium. Furthermore, the effects are explored of a second-best reform from average to...

This paper explores how revenue-neutral tax reforms impact employment and economic growth in a model of endogenous growth and search frictions on the labor market. We analyze how savings and the incentive to create new jobs are affected by tax swaps between wage income taxes, payroll taxes,...

Es wird erörtert, wie weit eine Erhöhung der Mehrwertsteuer geeignet ist, die Beschäftigung auf dem Arbeitmarkt zu sichern oder gar zu erhöhen und gleichzeitig die Finanzierung der gRV zu verbessern.

Der Aufsatz setzt sich mit den Stellungnahmen zum Modellvorschlag des Autors für ein neues Umlagesystem in der gesetzlichen Rentenversicherung auseinander.

Worldwide, electronic filing (e-filing) system and its’ adoption has attracted much attention, however, scholarly study on accounting professionals’ acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use...

This paper investigates whether government support can act to increase exporting activity. We use a uniquely rich data set on Irish manufacturing plants and employ an empirical strategy that combines a non-parametric matching procedure with a difference-in-differences estimator in order to deal...

Die Einführung des flächendeckenden gesetzlichen Mindestlohns von 8,50 Euro ist ein großes, mit vielen sozialpolitischen Risiken verbundenes Experiment. Dieser Übersichtsartikel zeigt, dass weder die unterschiedlichen theoretischen Erklärungsmodelle noch die große Anzahl empirischer...

In a real business cycle model with labor market frictions, we find that a more progressive tax schedule reduces structural unemployment as it fosters long-run incentives for job creation. Because there exists an optimal level of unemployment in a matching environment ('Hosios condition'), tax...

This paper investigates the causes of municipalities secession in Brazil. We develop a model where the median voter decides on the creation of new municipalities observing the trade-off between loss of scale on public production and increase in federal transfers to his/her municipality. Voters...