Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the marginal tax burden on the secondary earner’s income and therefore only minimally encourage married women to participate ...
Differences in mortality by socio-economic position (SEP) are well established, but there is uncertainty as to which dimension of SEP is most important in what context. This study compares the relationship between three SEP dimensions and mortality in Finland, during the periods 1990–97 and 2000–07, and to existing results for Sweden. We use an 11% random sample from the Finnish population with information ...
Die hohen internationalen Kapitalpositionen in Offshore-Finanzzentren haben zu viel neuer Forschung in diesem Bereich geführt. Allerdings haben der verdeckte Charakter vieler Offshore-Aktivitäten und die mangelnde Datenverfügbarkeit zur Folge, dass viele Fragen nach wie vor unerforscht sind. So ist beispielsweise nicht einmal klar, ob die Finanzindustrie tatsächlich auf den Offshore-Finanzplätzen selbst ...
