We investigate how redistribution of income is affected by the fact that income is privately observed and agents may not be truthful in their reports to the tax authorities. In response, the government establishes an audit mechanism with penalties. Adhering to a signaling equilibrium concept, we prove that agents resort to mixed strategies, which makes it difficult for tax authorities to identi...

The objective of this paper is to empirically analyze the relationship between job flows and regional income stabilization provided by the national tax and transfer systems. The analysis is based on an administrative panel data set containing all sectors in 20 Swedish regions for the time period 1989-2000. Controlling for unobserved regional effects we find that a high net tax-income ratio tend...

Flexibility of process support is a key requirement for current and future business applications. A technology which is designed to flexibly support various kinds of processes are workflow management systems. In this paper we present INCOME/WF a prototype of a workflow management system based on high-level Petri nets as workflow modelling and execution language. Important requirements for INCOM...

Rice receives a large amount of water during land preparation and the growing period, causing poor crop water productivity and lower net benefits. In wheat, excessive tillage operations delay its sowing, resulting in low yields and net returns. Dry seeding of rice and zero tillage in wheat can be expected to reduce water inputs and tillage costs compared with the conventional system of rice-whe...

Substantive income effects are incorporated in a logit or nested-logit model by assuming that utility is a piece-wise linear spline function of residual income. Specific income data are not required, only income by category. Expected compensating variation is easily and accurately approximated by the difference between expected maximum utility in the proposed and initial state, multiplied by th...

This article presents the results of a survey carried out in spring 2012 to determine the level of housing costs incurred by Austrian households. The housing cost survey shows that the share of housing costs borne by homeowners (loan repayment plus operating expenses and energy costs) accounts for 25% (median: 19%) of their net household income and is thus far lower than that borne by tenants (...