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on German Papers |
| By: | Stefan Bach |
| Abstract: | Die „Erzbergerschen Steuer- und Finanzreformen“ 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand– die Grundstrukturen des Steuersystems und der Steuerrechtsordnung sowie der zentralistische kooperative Finanzföderalismus. Das NS-Regime konsolidierte die Reformen und erhöhte die Steuerbelastungen weiter. Wiederaufbau und Wirtschaftswunder begannen bei sehr hohen Einkommensteuersätzen, die erst schrittweise gesenkt wurden. Steuervergünstigungen unterstützten die Struktur- und Regionalpolitik seit den 50er Jahren, der Sozialstaat wurde ausgebaut, seit den 60er Jahren wurden gesamtwirtschaftliche Stabilisierungsziele verfolgt. Ab den 70er Jahren dominierten Strukturprobleme und Konsolidierung die Steuer- und Finanzpolitik, seit den 80er Jahren angebotsökonomische und (neo)liberale Reformagenden. Die Steuern auf hohe Einkommen und Vermögen wurden gesenkt, die indirekten Steuern ausgebaut. Seit der Finanzkrise 2009 stehen Verteilungsfragen wieder stärker im Vordergrund. |
| Keywords: | History of taxation, taxation system, tax reform |
| JEL: | N44 H20 H11 |
| Date: | 2018 |
| URL: | http://d.repec.org/n?u=RePEc:diw:diwwpp:dp1767&r=ger |
| By: | Beier, Michael; Früh, Sebastian |
| Abstract: | Dieser Forschungsbericht beschreibt die Nutzung von Social Media Plattformen durch Schweizer Spitäler. Dazu wurden Zahlen zu eigenen Accounts, Nutzungsintensitäten und Reichweiten zu allen Spitälern der Schweiz erhoben und ausgewertet. |
| Keywords: | Social Media,Spitäler,Gesundheitswesen,Online-Kommunikation |
| Date: | 2018 |
| URL: | http://d.repec.org/n?u=RePEc:zbw:esrepo:184655&r=ger |
| By: | Jackwerth, Thomas; Jäger, Angela; Güth, Sandra |
| Date: | 2018 |
| URL: | http://d.repec.org/n?u=RePEc:zbw:fisibu:73&r=ger |
| By: | Knabe, André; Aretz, Benjamin; Biemann, Melanie; Braack, Mirko Kilian; Hanauer, Denise; Kundler, Lisa; Samula, Paul; Schwichtenberg, Nathalie; Klärner, Andreas |
| Abstract: | We analyze 14 qualitative interviews with persons living in relative income poverty in urban and rural areas of Mecklenburg-Vorpommern. The interviews were conducted in 2013/14. We show how poverty affects everyday life. Poverty is less menacing and restricting opportunities for respondents who manage to be socially included (Type: "adapted and steady") on those who have a perspective to overcome the situation (Type: "pugnacious and renellious"). A precondition for this is the availability of opportunity structures such as community centers, clubs, advisory services etc. By engaging in these structures these respondents gain social recognition and the feeling that they can determine their own lives. Respondents with small social networks with few friends and family members report more hardships. Some of them are disappointed and even withdrew from social contacts (Type: "disappionted and weary"). Another group of younger persons in our sample do not have role models or viable courses of action and are therefore not able to imagine perspectives for their own life. Their future depends on institutional actors who show them alternatives – or fail in doing so (Type: "hopeful but disoriented"). Comparing our respondents from urban and rural areas we find that coping with poverty is harder for those living in rural areas because there are less opportunities for taking part in public and cultural activities or reaching them is subject to higher mobility demands. When respondents take this as an effect of spatial disadvantage this results in resignation and frustration. Resignation and frustration are not an exclusive rural problem but the perception of being spatially and structurally disadvantaged fosters the subjective feeling of being left behind from social developments and progress. Other respondents from the rural areas we studied are less weary but they consider leaving the region because they hope for better chances somewhere else. Yet, the option of moving away is often hindered by causes rooted in their social networks: caring responsibilities for family members or social integration in local circles such as clubs, neighborhoods, circles of friends. Younger respondents with lower education in our sample have less opportunities. For them the rurality of their region is disadvantageous in different perspectives: typically, they do not have a vocational perspective close by, positive role models are rare also due to education selective out migration of peers, and (institutional) support networks are sparser than in the urban areas we studied. In an urban context it is more likely that different support systems interact: job center, social workers, educational facilities, employers are closer by and in most cases denser connected. Thus they can provide better support for the complex needs of persons in poverty. Our results hint towards a special challenge for fighting poverty in structurally weak rural areas: mobility restrains of poor persons. These should be tackled by fostering public transport, compensating for higher mobility costs etc. Beyond that decentralized opportunity structures beyond regional centers (medium towns with administrative functions for the region) should be strengthened by bolstering local clubs and other political, cultural or economic structures. |
| Keywords: | Community/Rural/Urban Development |
| Date: | 2018–11–06 |
| URL: | http://d.repec.org/n?u=RePEc:ags:jhimwp:279788&r=ger |
| By: | Börsch-Supan, Axel; Rausch, Johannes (Munich Center for the Economics of Aging (MEA)) |
| JEL: | H55 |
| Date: | 2018–04–20 |
| URL: | http://d.repec.org/n?u=RePEc:mea:meawpa:201803&r=ger |
| By: | Bornhofen, Achim Johannes; Borrs, Linda (Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany]); Moritz, Michael (Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany]) |
| Abstract: | "In 2012, a cross-border vocational training programme was introduced in the Czech-German border region, providing Czech students of the vocational school in Domažlice with additional vocational training at the German school in Cham. The programme complements the school-based system in the Czech Republic with additional courses and practical experience of the dual training model of Germany. Additional training modules include vocation-specific courses at a German school, additional German language classes, and internships in Bavarian companies. Upon successful completion of the programme, the students are awarded an official certificate by the German Chamber of Industry and Commerce (IHK). The chamber is the authority responsible for managing the quality of the vocational education and training system as well as conducting examinations and awarding standardised vocation-specific certificates for the occupations concerned. The programme is carried out in cooperation by the vocational school in Domažlice, the vocational school in the district of Cham, the IHK Regensburg for Upper Palatinate/Kelheim, the Employment Agency Schwandorf, and the district of Cham. The programme is evaluated by the Institute for Employment Research (IAB) and the University of Bamberg. The present evaluation study was carried out between May and September 2017 as part of a master's thesis. It aims to investigate to what extent students benefit from the programme, identify potential improvements based on experience of the actors involved, and shed light on the importance of the programme for the cross-border labour market. The broader scope of the study is to identify to what extent the programme under study is applicable in other border regions and may serve as a future model for binational vocational training projects. To answer these questions, we both analysed available quantitative labour market data and conducted face-to-face interviews with students and teachers at the vocational schools in Cham and Domažlice as well as with Bavarian employers and other institutions involved. The central result of the study is that both trainees and employers profit from the cross-border project. For trainees, undergoing additional vocational training in Germany and acquiring an official IHK certificate offers new employment opportunities on the German side of the border, and enhances their chances in the Czech labour market at the same time. For employers, the certification of vocational training makes it easier to identify and exploit the available potential in the labour market. This concerns not only the employers in Bavaria, but also German firms in the Czech Republic that may now recruit qualified specialists with an acquainted IHK certificate. Moreover, the programme fosters cultural exchange between the two nations. Although our study highlights some potential for improvement, the programme overall appears promising to counteract skill shortages in the Czech-German border region and may also serve as a future model for other countries." (Author's abstract, IAB-Doku) ((en)) |
| Date: | 2018–10–30 |
| URL: | http://d.repec.org/n?u=RePEc:iab:iabfob:201807&r=ger |