With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions in total. It is expected, that private...

Valid and reliable individual time use data in connection with an appriate set of socio -economic background variables are essential elements of an empirical foundation and evaluation of existing time use theories and for the search of new empirical-based hypotheses about individual behavior....

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the...

The objective of this study is the empirical founded analysis of the daily demand for service activities, over the hours of the day. Our microdata base consists of time-diaries of the nation wide Time Use Survey 2001/2002 of the German Federal Statistical Office. The frame for this analysis are...

Ziel dieser Studie ist die empirisch fundierte Untersuchung der tageszeitlichen Nachfrage nach Serviceleistungen. Datengrundlage hierfür ist die Zeitbudgeterhebung 2001/2002 des Statistischen Bundesamtes. Den Rahmen für unsere Analyse bilden die neuen Regulierungen der Ladenschlusszeiten in...

The interest in the health care system increased during the past few years significantly. Politics and society have to face changing structures. The duties, respons ibilities and compensations of providers of services in the health care system are of special interest in these considerations. To...

Valid and reliable individual time use data in connection with an appriate set of socio -economic background variables are essential elements of an empirical foundation and evaluation of existing time use theories and for the search of new empirical-based hypotheses about individual behavior....

The objective of this study is the empirical founded analysis of the daily demand for service activities, over the hours of the day. Our microdata base consists of time-diaries of the nation wide Time Use Survey 2001/2002 of the German Federal Statistical Office. The frame for this analysis are...

Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which were up for discussion this study investigates the (re-) distribution effects on the self employed (professions and entrepreneurs) and other socioeconomic groups. Additional the...