The tax dilemma of married women in Germany

Article Abstract:

German spouses are taxed conjointly. An attempt is made to avoid marriage discrimination by an income splitting procedure. Joint taxation penalises marriage because it leaves woman without tax concessions and results in less women working. The study examines the distributive effects of income splitting for German taxation. On the whole German women experience discrimination because of reliance on the husband's tax liability. This could be reformed by the introduction of individual assessment with an allowance for married couples.

Taxation, Germany, Income tax, Married women

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Gaining control by losing it? The dilemma of entrepreneurial information

Article Abstract:

Questions regarding the need to provide investors with information on the company's status have placed entrepreneurial CEOs in a dilemma. These questions focus on the issue as to the frequency and the volume of information that must be provided. In a survey conducted among 118 private venture capital firms across the US, it was found that when CEOs provide timely information, the confidence of investors in the decision procedures used by entrepreneurs are enhanced.

Research, Investor relations, Entrepreneurship

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Learning from Germany's model

Article Abstract:

Several efforts in the US have been initiated to establish apprenticeship programs similar to Germany's. Youth-apprenticeship programs typically require the involvement of employers, begin in high school and provide certification in a skill.

Planning, Innovations, Cover Story, Occupational training, Apprenticeship, Apprenticeship programs

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