Declining inflation rates might have negative consequences for tax revenues. Phenomena like the inflationary bracket creep in a progressive income tax system do not work any longer. With this background the…
Wir anaysieren die Entwicklung der Bildungsrenditen in Westdeutschland von 1984 bis 1997 mit Daten des Sozio-Ökonomischen Panels. Die Schätzergebnisse zeigen, dass Frauen mit ca. 10% eine signifikant höhere…
The economic analysis of corporate governance is en vogue. In addition to a host of theoretical papers, an increasing number of empirical studies analyze how ownership structure, capital structure, the structure…
This paper presents an application of the Generalised Error Correction Model (GECM) for heterogeneous factor demands based on the quadratic cost function. Using data for 26 West German manufacturing industries…
Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind…
There are over 180 ILO conventions in many areas of labour law, industrial relations and social security, but they are not ratified universally: for the conventions adopted between 1975 and 1995, the cumulated…
This paper analyzes the influence of the structure of collective bargaining on direct investment abroad. A wage negotiation model shows that high productive firms benefit from centralized bargaining and invest…
Mainstream economists are reluctant to integrate features of bounded rationality into their behavioural assumptions. However, particularly in the field of economic policy the scope for irrational behaviour is…
The theoretical discussion concerning the question whether the incumbment or the (potential) entrant invests more into R & D has attracted considerable interest. This paper reports the results of an empirical…
Dieser Beitrag gibt einen Überblick der neueren wissenschaftlichen Literatur zur Evaluation der Aktiven Arbeitsmarktpolitik (AAMP) in Deutschland. Das Grundproblem mikroökonomischer Evaluation besteht darin, den…
