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- Wirtschaftswissenschaften (32) (remove)
The present paper investigates potential fiscal and distributional effects which emerge due to four reform scenarios on the German income tax rate. The analysis is based on a static simulation model for the German tax system using income tax micro-data. The data shows that changing the present progressive tax system to a flat-tax, which was proposed by the FDP in 2010, could reduce the tax revenue by 15 billion Euro. Such a tax regime would increase the unequal distribution and polarisation of net incomes. The IW Koln suggested an alternative tax rate in 2008. This regime would increase unequal distribution and polarisation of disposable incomes to a greater extent than the FDP-tax rate. An implementation of this income tax scale would go along with losses in tax revenue of 18.8 billion Euro. Likewise, the implementation of a 2009 SPD tax rate proposal would reduce tax revenue by 14.8 billion Euro. Although this regime would reduce unequal distribution, the effect on the polarization of disposable incomes is not definitely predictable. In contrast to all the other scenarios, the realisation of the recent SPD tax rate proposal from 2011 could enlarge tax revenue by 4.7 billion Euro. This tax regime would reduce unequal distribution and polarisation of disposable incomes even more than the present tax system.
Autoritarismus : Einführung
(2012)
Corporate career presences on social network sites: an analysis of hedonic and utilitarian value
(2012)
Due to the shortage of skilled workforce and the increasing usage of social network sites, companies increasingly apply social network sites to attract potential applicants. This paper explores how corporate career presences on network sites should be realized in order to attract potential applicants. Therefore, we tested the impact of seven individual characteristics (namely Appointments, Daily Working Routine, Jobs, Corporate News, Entertainment, Media Format, and Features) of these corporate career presences that we extracted by a comprehensive pre-study on users' perceived hedonic and utilitarian value of these presences on social network sites. Based on an online survey with 470 participants, the results reveal a highly significant impact of five characteristics that corporate career presences provide both a hedonic as well as a utilitarian value to the user
Einleitung
(2012)