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This chapter has set out in detail the models which are employed below in order to analyse the labour market effects of changes in tax rates and in alterations in the tax structure. The fundamental mechanisms underlying the different approaches have been pointed out. Moreover, vital assumptions have been emphasised. By delineating the models which are used for the subsequent analyses, implicitly statements have also been made about topics or aspects which this study does not cover. For example, all workers and firms are identical ex- ante. However, ex-post differences are allowed for, inter...

This chapter has set out in detail the models which are employed below in order to analyse the labour market effects of changes in tax rates and in alterations in the tax structure. The fundamental mechanisms underlying the different approaches have been pointed out. Moreover, vital assumptions have been emphasised. By delineating the models which are used for the subsequent analyses, implicitly statements have also been made about topics or aspects which this study does not cover. For example, all workers and firms are identical ex- ante. However, ex-post differences are allowed for, inter...

Modelle helfen uns, die Welt zu beschreiben, zu interpretieren und zu verstehen. Dieses Buch fuhrt in die Grundmodelle der Arbeitsmarkttheorie ein. Es handelt von Gewerkschaften, Selbstverwaltungsbetrieben, gewinnmaximierenden Unternehmen und nutzenmaximierenden Arbeitnehmern, Arbeitszertifikaten, Arbeitsmotivation und Lohnverhandlungen, Steuern, Lohnen und Arbeitslosigkeit. Im Mittelpunkt stehen Modelle zur Bestimmung der Unternehmensform, die sich aus der Beziehung zwischen Arbeitnehmer und Kapitaleigentumer ergeben; Theorien des Arbeitnehmerunternehmens und der Verhandlungen zwischen...

Law and economics has been established as an important sub-discipline of economics. Looking at the ?eld, it is undisputed that the economics of tort law has been the subject of much study early on and continues to be. The analysis in that realm is centered on the internalization of external e?ects by the means of liability law, i.e. the allocation of a liability burden possibly depending on the behavior of parties involved in an accident. In the by now standard framework, introduced by path-breaking contributions such as Calabresi (1970) and Brown (1973), the outcome with regard to...