for Journals by Title or ISSN
for Articles by Keywords
  Subjects -> BUSINESS AND ECONOMICS (Total: 3070 journals)
    - ACCOUNTING (88 journals)
    - BANKING AND FINANCE (261 journals)
    - BUSINESS AND ECONOMICS (1145 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (156 journals)
    - HUMAN RESOURCES (94 journals)
    - INSURANCE (23 journals)
    - INTERNATIONAL COMMERCE (125 journals)
    - INVESTMENTS (25 journals)
    - MACROECONOMICS (14 journals)
    - MANAGEMENT (522 journals)
    - MARKETING AND PURCHASING (86 journals)
    - MICROECONOMICS (24 journals)
    - PUBLIC FINANCE, TAXATION (32 journals)

BUSINESS AND ECONOMICS (1145 journals)                  1 2 3 4 5 6 | Last

Showing 1 - 200 of 1566 Journals sorted alphabetically
4OR: A Quarterly Journal of Operations Research     Hybrid Journal   (Followers: 9)
Abacus     Hybrid Journal   (Followers: 12)
Accounting Forum     Hybrid Journal   (Followers: 22)
Acta Amazonica     Open Access   (Followers: 3)
Acta Commercii     Open Access   (Followers: 2)
Acta Oeconomica     Full-text available via subscription   (Followers: 2)
Acta Scientiarum. Human and Social Sciences     Open Access   (Followers: 4)
Acta Universitatis Danubius. Œconomica     Open Access  
Acta Universitatis Nicolai Copernici Zarządzanie     Open Access   (Followers: 3)
AD-minister     Open Access   (Followers: 2)
ADR Bulletin     Open Access   (Followers: 5)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 21)
Advances in Economics and Business     Open Access   (Followers: 12)
AfricaGrowth Agenda     Full-text available via subscription   (Followers: 1)
African Affairs     Hybrid Journal   (Followers: 57)
African Development Review     Hybrid Journal   (Followers: 35)
African Journal of Business and Economic Research     Full-text available via subscription   (Followers: 1)
African Journal of Business Ethics     Open Access   (Followers: 7)
African Review of Economics and Finance     Open Access   (Followers: 3)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 6)
Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi     Open Access   (Followers: 3)
Agronomy     Open Access   (Followers: 11)
Akademika : Journal of Southeast Asia Social Sciences and Humanities     Open Access   (Followers: 4)
Alphanumeric Journal : The Journal of Operations Research, Statistics, Econometrics and Management Information Systems     Open Access   (Followers: 4)
American Economic Journal : Applied Economics     Full-text available via subscription   (Followers: 124)
American Economic Journal : Economic Policy     Full-text available via subscription   (Followers: 97)
American Journal of Business     Hybrid Journal   (Followers: 15)
American Journal of Business and Management     Open Access   (Followers: 51)
American Journal of Business Education     Open Access   (Followers: 10)
American Journal of Economics and Business Administration     Open Access   (Followers: 24)
American Journal of Economics and Sociology     Hybrid Journal   (Followers: 28)
American Journal of Evaluation     Hybrid Journal   (Followers: 12)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 17)
American Journal of Health Economics     Full-text available via subscription   (Followers: 13)
American Journal of Industrial and Business Management     Open Access   (Followers: 23)
American Journal of Medical Quality     Hybrid Journal   (Followers: 7)
American Law and Economics Review     Hybrid Journal   (Followers: 26)
ANALES de la Universidad Central del Ecuador     Open Access   (Followers: 1)
Annales de l'Institut Henri Poincare (C) Non Linear Analysis     Full-text available via subscription   (Followers: 1)
Annals in Social Responsibility     Full-text available via subscription  
Annals of Finance     Hybrid Journal   (Followers: 27)
Annals of Operations Research     Hybrid Journal   (Followers: 8)
Annual Review of Economics     Full-text available via subscription   (Followers: 29)
Applied Developmental Science     Hybrid Journal   (Followers: 3)
Applied Economics     Hybrid Journal   (Followers: 44)
Applied Economics Letters     Hybrid Journal   (Followers: 28)
Applied Economics Quarterly     Full-text available via subscription   (Followers: 10)
Applied Financial Economics     Hybrid Journal   (Followers: 23)
Applied Mathematical Finance     Hybrid Journal   (Followers: 6)
Applied Stochastic Models in Business and Industry     Hybrid Journal   (Followers: 6)
Arab Economic and Business Journal     Open Access   (Followers: 3)
Archives of Business Research     Open Access   (Followers: 5)
Arena Journal     Full-text available via subscription   (Followers: 1)
Argomenti. Rivista di economia, cultura e ricerca sociale     Open Access   (Followers: 2)
ASEAN Economic Bulletin     Full-text available via subscription   (Followers: 5)
Asia Pacific Business Review     Hybrid Journal   (Followers: 5)
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 322)
Asia Pacific Viewpoint     Hybrid Journal   (Followers: 1)
Asia-Pacific Journal of Business Administration     Hybrid Journal   (Followers: 3)
Asia-Pacific Journal of Operational Research     Hybrid Journal   (Followers: 3)
Asian Business Review     Open Access   (Followers: 2)
Asian Case Research Journal     Hybrid Journal   (Followers: 1)
Asian Development Review     Open Access   (Followers: 14)
Asian Economic Journal     Hybrid Journal   (Followers: 8)
Asian Economic Papers     Hybrid Journal   (Followers: 7)
Asian Economic Policy Review     Hybrid Journal   (Followers: 4)
Asian Journal of Accounting and Governance     Open Access   (Followers: 3)
Asian Journal of Business Ethics     Hybrid Journal   (Followers: 7)
Asian Journal of Social Sciences and Management Studies     Open Access   (Followers: 6)
Asian Journal of Technology Innovation     Hybrid Journal   (Followers: 8)
Asian-pacific Economic Literature     Hybrid Journal   (Followers: 6)
AStA Wirtschafts- und Sozialstatistisches Archiv     Hybrid Journal   (Followers: 5)
Atlantic Economic Journal     Hybrid Journal   (Followers: 14)
Australasian Journal of Regional Studies, The     Full-text available via subscription   (Followers: 2)
Australian Cottongrower, The     Full-text available via subscription   (Followers: 1)
Australian Economic Papers     Hybrid Journal   (Followers: 21)
Australian Economic Review     Hybrid Journal   (Followers: 7)
Australian Journal of Maritime and Ocean Affairs     Hybrid Journal   (Followers: 10)
Balkan Region Conference on Engineering and Business Education     Open Access   (Followers: 1)
Baltic Journal of Real Estate Economics and Construction Management     Open Access   (Followers: 1)
Banks in Insurance Report     Hybrid Journal   (Followers: 2)
BBR - Brazilian Business Review     Open Access   (Followers: 4)
Benchmarking : An International Journal     Hybrid Journal   (Followers: 11)
BER : Consumer Confidence Survey     Full-text available via subscription   (Followers: 4)
BER : Economic Prospects : An Executive Summary     Full-text available via subscription  
BER : Economic Prospects : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Intermediate Goods Industries Survey     Full-text available via subscription   (Followers: 1)
BER : Manufacturing Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Motor Trade Survey     Full-text available via subscription   (Followers: 1)
BER : Retail Sector Survey     Full-text available via subscription   (Followers: 2)
BER : Retail Survey : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Survey of Business Conditions in Building and Construction : An Executive Summary     Full-text available via subscription   (Followers: 4)
BER : Survey of Business Conditions in Manufacturing : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Survey of Business Conditions in Retail : An Executive Summary     Full-text available via subscription   (Followers: 3)
BER : Trends : Full Survey     Full-text available via subscription   (Followers: 2)
BER : Wholesale Sector Survey     Full-text available via subscription   (Followers: 1)
Berkeley Business Law Journal     Free   (Followers: 11)
Bio-based and Applied Economics     Open Access   (Followers: 1)
Biodegradation     Hybrid Journal   (Followers: 1)
Biology Direct     Open Access   (Followers: 7)
Black Enterprise     Full-text available via subscription  
Board & Administrator for Administrators only     Hybrid Journal  
Border Crossing : Transnational Working Papers     Open Access   (Followers: 2)
Briefings in Real Estate Finance     Hybrid Journal   (Followers: 5)
British Journal of Industrial Relations     Hybrid Journal   (Followers: 30)
Brookings Papers on Economic Activity     Open Access   (Followers: 47)
Brookings Trade Forum     Full-text available via subscription   (Followers: 3)
BRQ Business Research Quarterly     Open Access   (Followers: 2)
Building Sustainable Legacies : The New Frontier Of Societal Value Co-Creation     Full-text available via subscription   (Followers: 1)
Bulletin of Economic Research     Hybrid Journal   (Followers: 16)
Bulletin of Geography. Socio-economic Series     Open Access   (Followers: 7)
Bulletin of Indonesian Economic Studies     Hybrid Journal   (Followers: 3)
Bulletin of the Dnipropetrovsk University. Series : Management of Innovations     Open Access   (Followers: 1)
Business & Entrepreneurship Journal     Open Access   (Followers: 16)
Business & Information Systems Engineering     Hybrid Journal   (Followers: 5)
Business & Society     Hybrid Journal   (Followers: 9)
Business : Theory and Practice / Verslas : Teorija ir Praktika     Open Access   (Followers: 1)
Business and Economic Research     Open Access   (Followers: 6)
Business and Management Horizons     Open Access   (Followers: 11)
Business and Management Research     Open Access   (Followers: 17)
Business and Management Studies     Open Access   (Followers: 9)
Business and Politics     Hybrid Journal   (Followers: 6)
Business and Professional Communication Quarterly     Hybrid Journal   (Followers: 7)
Business and Society Review     Hybrid Journal   (Followers: 5)
Business Economics     Hybrid Journal   (Followers: 6)
Business Ethics: A European Review     Hybrid Journal   (Followers: 16)
Business Horizons     Hybrid Journal   (Followers: 8)
Business Information Review     Hybrid Journal   (Followers: 13)
Business Management and Strategy     Open Access   (Followers: 40)
Business Research     Hybrid Journal   (Followers: 2)
Business Strategy and the Environment     Hybrid Journal   (Followers: 12)
Business Strategy Review     Hybrid Journal   (Followers: 7)
Business Strategy Series     Hybrid Journal   (Followers: 6)
Business Systems & Economics     Open Access   (Followers: 2)
Business Systems Research Journal     Open Access   (Followers: 5)
Business, Management and Education     Open Access   (Followers: 17)
Business, Peace and Sustainable Development     Full-text available via subscription   (Followers: 3)
Bustan     Hybrid Journal   (Followers: 1)
Cadernos EBAPE.BR     Open Access   (Followers: 1)
Cambridge Journal of Economics     Hybrid Journal   (Followers: 55)
Cambridge Journal of Regions, Economy and Society     Hybrid Journal   (Followers: 9)
Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l Administration     Hybrid Journal   (Followers: 1)
Canadian Journal of Economics/Revue Canadienne d`Economique     Hybrid Journal   (Followers: 25)
Canadian journal of nonprofit and social economy research     Open Access   (Followers: 2)
Capitalism and Society     Hybrid Journal   (Followers: 2)
Capitalism Nature Socialism     Hybrid Journal   (Followers: 11)
Case Studies in Business and Management     Open Access   (Followers: 8)
CBU International Conference Proceedings     Open Access   (Followers: 1)
Central European Journal of Operations Research     Hybrid Journal   (Followers: 5)
Central European Journal of Public Policy     Open Access   (Followers: 1)
CESifo Economic Studies     Hybrid Journal   (Followers: 15)
Chain Reaction     Full-text available via subscription  
Challenge     Full-text available via subscription   (Followers: 4)
China & World Economy     Hybrid Journal   (Followers: 15)
China : An International Journal     Full-text available via subscription   (Followers: 16)
China Economic Journal: The Official Journal of the China Center for Economic Research (CCER) at Peking University     Hybrid Journal   (Followers: 10)
China Economic Review     Hybrid Journal   (Followers: 10)
China Finance Review International     Hybrid Journal   (Followers: 5)
China Nonprofit Review     Hybrid Journal   (Followers: 3)
China perspectives     Open Access   (Followers: 11)
Chinese Economy     Full-text available via subscription  
Ciência & Saúde Coletiva     Open Access   (Followers: 2)
CLIO América     Open Access   (Followers: 1)
Cliometrica     Hybrid Journal   (Followers: 1)
COEPTUM     Open Access  
Community Development Journal     Hybrid Journal   (Followers: 23)
Compensation & Benefits Review     Hybrid Journal   (Followers: 6)
Competition & Change     Hybrid Journal   (Followers: 10)
Competitive Intelligence Review     Hybrid Journal   (Followers: 2)
Competitiveness Review : An International Business Journal incorporating Journal of Global Competitiveness     Hybrid Journal   (Followers: 5)
Computational Economics     Hybrid Journal   (Followers: 9)
Computational Mathematics and Modeling     Hybrid Journal   (Followers: 8)
Computer Law & Security Review     Hybrid Journal   (Followers: 15)
Computers & Operations Research     Hybrid Journal   (Followers: 10)
Construction Innovation: Information, Process, Management     Hybrid Journal   (Followers: 14)
Contemporary Wales     Full-text available via subscription   (Followers: 3)
Contextus - Revista Contemporânea de Economia e Gestão     Open Access   (Followers: 1)
Contributions to Political Economy     Hybrid Journal   (Followers: 6)
Corporate Communications An International Journal     Hybrid Journal   (Followers: 5)
Corporate Philanthropy Report     Hybrid Journal   (Followers: 2)
Corporate Reputation Review     Hybrid Journal   (Followers: 4)
Creative and Knowledge Society     Open Access   (Followers: 10)
Creative Industries Journal     Hybrid Journal   (Followers: 8)
CRIS - Bulletin of the Centre for Research and Interdisciplinary Study     Open Access   (Followers: 1)
Crossing the Border : International Journal of Interdisciplinary Studies     Open Access   (Followers: 4)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Economía     Open Access   (Followers: 1)
Cuadernos de Economia - Latin American Journal of Economics     Open Access   (Followers: 1)
Cuadernos de Estudios Empresariales     Open Access   (Followers: 1)
Current Opinion in Creativity, Innovation and Entrepreneurship     Open Access   (Followers: 8)
De Economist     Hybrid Journal   (Followers: 12)
Decision Analysis     Full-text available via subscription   (Followers: 8)
Decision Sciences     Hybrid Journal   (Followers: 15)
Decision Support Systems     Hybrid Journal   (Followers: 15)
Defence and Peace Economics     Hybrid Journal   (Followers: 16)
der markt     Hybrid Journal   (Followers: 1)
Desenvolvimento em Questão     Open Access  
Development     Full-text available via subscription   (Followers: 23)
Development and Change     Hybrid Journal   (Followers: 47)
Development and Learning in Organizations     Hybrid Journal   (Followers: 7)

        1 2 3 4 5 6 | Last

Journal Cover De Economist
  [SJR: 0.191]   [H-I: 20]   [12 followers]  Follow
   Hybrid Journal Hybrid journal (It can contain Open Access articles)
   ISSN (Print) 1572-9982 - ISSN (Online) 0013-063X
   Published by Springer-Verlag Homepage  [2340 journals]
  • The Decentralization of Social Assistance and the Rise of Disability
           Insurance Enrolment
    • Authors: Gijs Roelofs; Daniel van Vuuren
      Pages: 1 - 21
      Abstract: Abstract Fiscal decentralization, the decentralization of government expenditures to local governments, may enhance public sector efficiency. Vertical externalities, i.e. spillovers between local and central government, could however undo part of this advantage. In this paper we estimate spillovers from Social Assistance (SA), administered by municipalities, towards central government’s Social Security Disability Insurance (SSDI) scheme in The Netherlands. The latter scheme saw rapidly rising enrolment rates after financial responsibility for Social Assistance was transferred from central to local government. We find that the correlation between local SSDI enrolment and the local stock of SA benefits recipients has increased significantly in the years after decentralization. We show that an increased caseload shifting from Social Assistance to Disability Insurance is the only plausible explanation for this change. Our analysis shows that, following the decentralization of Social Assistance, at least one third of the SSDI inflow was diverted from SA. This caseload shifting increased more rapidly in municipalities experiencing deficits on their SA budgets than in municipalities running a surplus.
      PubDate: 2017-03-01
      DOI: 10.1007/s10645-017-9289-4
      Issue No: Vol. 165, No. 1 (2017)
  • Do Incentives for Municipalities Reduce the Welfare Caseload? Evaluation
           of a Welfare Reform in the Netherlands
    • Authors: Lucy Kok; Caren Tempelman; Pierre Koning; Lennart Kroon; Caroline Berden
      Pages: 23 - 42
      Abstract: Abstract Since 2004, most municipalities in the Netherlands receive lump sum payments from the state for the payment of social assistance allowances. As municipalities had no authority to change the eligibility rules for social assistance, the effects of the welfare reform are solely due to the efforts of municipalities to decrease the number of welfare recipients. Using variation in the timing of policy changes, this paper uses a difference-in-difference approach to assess the effectiveness of the incentive for municipalities. Based on individual panel data from administrative records, we show that the high-powered scheme led to a decline of the welfare caseload of 14% up till 2008. The reform has been most effective for those with the highest welfare dependency: single mothers and singles from non-western origin. In line with standard economic predictions, the reform does not give an incentive for cream skimming: the welfare caseload declined as well for easy to place recipients as for difficult to place recipients.
      PubDate: 2017-03-01
      DOI: 10.1007/s10645-017-9292-9
      Issue No: Vol. 165, No. 1 (2017)
  • Who Moves Out of Social Housing? The Effect of Rent Control on Housing
           Tenure Choice
    • Authors: Mark A. C. Kattenberg; Wolter H. J. Hassink
      Pages: 43 - 66
      Abstract: Abstract Rent control provides substantial in-kind benefits to tenants of social housing. In the Netherlands these benefits equal almost 40% of the market rent on average. We show that rent control benefits for the 10% tenants with highest income are 5% points higher than the benefits for the 10% with lowest incomes. Next we provide evidence that rent control influences the housing tenure choice decision. We find that on average rent control reduces transitions within the social housing sector, but not transitions from the social housing sector. Only the 20% tenants with highest incomes postpone moves out of social housing in response to rent control. This suggests that the inequitable distribution of rent control benefits is prolonged by the reduction in transition rates out of social housing. It also suggests that recent policy in the Netherlands that reduces rent control benefits for high income households can increase the mobility of those affected.
      PubDate: 2017-03-01
      DOI: 10.1007/s10645-016-9286-z
      Issue No: Vol. 165, No. 1 (2017)
  • Gender Differentials in Unemployment Ins and Outs during the Great
           Recession in Spain
    • Authors: Sara De la Rica; Yolanda F. Rebollo-Sanz
      Pages: 67 - 99
      Abstract: Abstract The Great Recession had led to gender convergence in unemployment rates. In this paper we seek its sources to assess whether this convergence will remain once the Great Recession ends. We use Social Security records to study the determinants of unemployment ins and outs for men and women separately, over the course of a whole business cycle, i.e. 2000–2013. We focus on Spain—a country hit hard by unemployment increases in downturns. We find that unemployment outs are crucial in understanding changes in unemployment rates in Spain as well as to understand the gender convergence in unemployment rates. Among the determinants of the large drop in unemployment outs, lack of demand and negative state dependence emerge as key sources, which affect men more negatively than women. In a scenario of upcoming recovery, unemployment outs will increase for short-term unemployed, particularly for males. On the contrary, both male and female long-term unemployed workers will face enormous difficulties to access a job, as the job access rates for long-term unemployed is not sensitive to the economic cycle. Hence, we expect that the gender convergence in unemployment rates will persist only when considering the long-term unemployed.
      PubDate: 2017-03-01
      DOI: 10.1007/s10645-016-9288-x
      Issue No: Vol. 165, No. 1 (2017)
  • Sorting Around the Discontinuity Threshold: The Case of a Neighbourhood
           Investment Programme
    • Authors: Sander Gerritsen; Dinand Webbink; Bas ter Weel
      Pages: 101 - 128
      Abstract: Abstract This paper investigates the empirical validity of the setup of a large-scale government neighbourhood investment programme in the Netherlands. Selection of neighbourhoods into the programme was determined by a measure of neighbourhood quality. At first sight this is a textbook example for the application of a regression discontinuity design to estimate the causal effect of the programme on neighbourhood outcomes. Neighbourhoods close to the threshold should be similar before the programme starts. However, at the discontinuity threshold we observe a surprisingly large gap in the share of non-Western immigrants between neighbourhoods that were selected into the programme and neighbourhoods that were not. In addition, there is non-compliance with the assignment rule based on the quality index. The pattern of non-compliance is consistent with investing in neighbourhoods with a high share of non-Western immigrants. Finally, the way in which neighbourhoods were defined could be a likely explanation for the imbalance in the share of non-Western immigrants at the discontinuity threshold.
      PubDate: 2017-03-01
      DOI: 10.1007/s10645-016-9287-y
      Issue No: Vol. 165, No. 1 (2017)
  • Bailout Clauses and the Price of Credit: The Dutch Experience for Housing
    • Authors: Jacob Veenstra; Bernard van Ommeren
      Abstract: Abstract The bulk of capital provided to Dutch housing corporations is explicitly guaranteed by a bailout clause. Using a dataset with loans provided by the largest Dutch public sector bank (BNG Bank), we find substantial evidence that this bailout clause has reduced interest rates by about 72 basis points. The annual benefits of reduced interest costs outweigh the costs of default. We also find that the interest rates for guaranteed loans are insensitive to the financial position of corporations. We therefore surmise that the bank relied on the bailout clause. Finally, the bailout clause for corporations (which guarantees individual loans) and the one for municipalities (which entirely protects municipalities from defaulting) lead to a similar reduction in interest.
      PubDate: 2017-04-18
      DOI: 10.1007/s10645-017-9299-2
  • Contribution Ceilings and the Incidence of Payroll Taxes
    • Authors: Facundo Alvaredo; Thomas Breda; Barra Roantree; Emmanuel Saez
      Abstract: Abstract Social security contributions (SSCs) are typically formally split between employers and employees as payroll taxes, levied on earnings at a constant tax rate that applies only up to a ceiling, above which the marginal tax rate falls to a reduced rate, often 0. Such contribution ceilings create a concave kink point in the budget set of workers and hence should generate a dip in the distribution of earnings around the ceiling through labour supply responses (the reverse of bunching expected at convex kink points) but such a dip is not observed empirically. This paper sets out a new approach to infer the incidence of SSCs that exploits the absence of this dip and the fact that (mechanically) the distributions of labour cost (earnings inclusive of all payroll taxes), gross earnings (net of employer payroll taxes) and net earnings (net of both employer and employee payroll taxes) cannot all be smooth around a kink. The other papers in this special issue apply the method to data for Germany, France, the Netherlands and the UK and all find that distribution of gross earnings is smooth around kinks (implying that the distributions of labour costs and net-of-tax earnings are not) even though the concept of gross earnings is irrelevant in the standard static model of labour supply and demand that dominates the public economics literature. This suggests that other features of the labour market, such as wage bargaining based on the gross earnings concept, are relevant for determining the incidence of SSCs.
      PubDate: 2017-04-10
      DOI: 10.1007/s10645-017-9294-7
  • Who Bears the Burden of Social Security Contributions in Germany? Evidence
           from 35 Years of Administrative Data
    • Authors: Kai-Uwe Müller; Michael Neumann
      Abstract: Abstract This paper provides evidence on the question of who bears the burden of social security contributions (SSC) in Germany over a long-term horizon. Following Alvaredo et al. (De Econ, 2017) we exploit kinks in the budget set generated by a drop in the marginal SSC rate at earnings caps for health and long-term care insurance. These concave kinks lead to discontinuities in the distributions of gross earnings, net earnings, or labor costs which—in the absence of labor supply responses—are informative about economic incidence. Administrative data for West Germany from 1975 to 2010 facilitate a comprehensive incidence analysis. Finding no evidence for labor supply responses and no significant discontinuities in gross earnings distributions, we conclude that neither employers nor employees shift a substantial part of their SSC burden. These results are consistent over the whole time period and hold for several robustness checks corroborating previous findings for Germany. A small trend towards a slight increase in the SSC burden for employees is not statistically significant.
      PubDate: 2017-04-09
      DOI: 10.1007/s10645-017-9298-3
  • Incidence and Behavioural Response to Social Security Contributions: An
           Analysis of Kink Points in France
    • Authors: Antoine Bozio; Thomas Breda; Julien Grenet
      Abstract: Abstract We study the incidence of social security contributions (SSCs) in France relying on the strategy developed by Alvaredo et al. (De Econ, 2017. doi:10.1007/s10645-017-9294-7). This strategy infers the incidence of SSCSs from the discontinuities in earnings distributions created by kink points in the SSC schedule. Using administrative data on earnings for the period 1976–2010, we study approximately 200 such kink points and do not find that they systematically induce a discontinuity in the distribution of gross earnings. This allows us to reject the hypothesis that SSCs are incident on workers, at least locally around kinks. Additionally, we exploit the large variations in SSC rates across kinks and years to estimate the local incidence of both employer and employee SSCs around these thresholds. We find that employer SSCs are shifted to employers while employee SSCs are shifted to employees. These findings are consistent with the economic incidence of SSCs being aligned with their statutory incidence, locally around kink points.
      PubDate: 2017-04-07
      DOI: 10.1007/s10645-017-9297-4
  • The Incidence of Social Security Contributions in the United Kingdom:
           Evidence from Discontinuities at Contribution Ceilings
    • Abstract: Abstract This paper investigates the incidence of National Insurance contributions (NICs) in the UK, exploiting the ceiling that applied to employee and employer contributions between 1975 and 1985 and to employee contributions only between 1986 and 2007. Using data from the New Earnings Survey Panel Dataset, a mandatory survey of British employers’ payroll records, we show there was no dip in the earnings density at the ceiling in either period, suggesting that the earnings of those near the ceiling were unresponsive to the change in tax rates. The absence of such a dip allows us to test which of labour cost, gross earnings or net earnings are smooth around the threshold. As shown by Alvaredo et al. (De Econ, 2017. doi:10.1007/s10645-017-9294-7), this is informative about the incidence of the change in tax rates at the threshold on those located nearby. We cannot reject the hypothesis that it is gross earnings that are smooth around the threshold, which may reflect a substantive role for statutory incidence in determining economic incidence. However, a lack of statistical power means that, while in some cases we can reject the hypotheses that the full economic incidence of NICs are borne by one side of the market, our results taken alone are also consistent with a wide range of less extreme incidence shares.
      PubDate: 2017-04-05
      DOI: 10.1007/s10645-017-9295-6
  • Who Bears the Burden of Social Security Contributions in the Netherlands?
           Evidence from Dutch Administrative Data
    • Authors: Nicole Bosch; Maja Micevska-Scharf
      Abstract: Abstract This paper sheds light on the incidence of social security contributions (SSC) in the Netherlands. Our unique dataset on earnings inclusive and exclusive of these SSC enables us to apply the methodology by Alvaredo et al. (De Econ. doi:10.1007/s10645-017-9294-7, 2017) and draw clear conclusions on local incidence. First, our finding of a smooth distribution of gross earnings indicates that both employer and employee do not shift their contributions. This contradicts the standard incidence prediction of full shifting of SSC to employees but corroborates recent findings. Moreover, it is hard to reconcile with the standard static model of labour supply and demand where gross earnings are irrelevant. Second, our finding of a discontinuity in labour costs supports our conclusion of non-shifting and renders out measurement error as an alternative explanation. Overall, these findings suggest that the statutory split matters and that the burden of SSC close to thresholds is borne by employers.
      PubDate: 2017-04-03
      DOI: 10.1007/s10645-017-9296-5
  • Potential Economic Effects of TTIP for the Netherlands
    • Authors: Hugo Rojas-Romagosa
      Abstract: Abstract The transatlantic trade and investment partnership (TTIP) is a comprehensive preferential trade agreement that is expected to significantly increase EU–US bilateral trade and investments. Negotiations are ongoing, so we use a scenario analysis to estimate the potential effects of TTIP under likely negotiated outcomes. In our main scenario, we assume a final trade deal where current tariffs are eliminated and non-tariff barriers are significantly reduced. We simulate the potential economic effects of TTIP using a CGE model. We find that US-Dutch bilateral trade doubles and this is translated into a positive but moderate effect on Dutch income of 1.7%.
      PubDate: 2017-03-27
      DOI: 10.1007/s10645-017-9293-8
  • Early Smoking, Education, and Labor Market Performance
    • Authors: Ali Palali
      Abstract: Abstract This study investigates the effects of early smoking on educational attainment and labor market performance by using mixed ordered and mixed proportional hazard models. The results show that early smoking adversely affects educational attainment and initial labor market performance, but only for males. The probability to finish a scientific degree is 4%-point lower for an early smoker. The effect of early smoking on initial labor market performance is indirect through educational attainment. Once the indirect effect is controlled for there is no direct effect. Moreover, for males only, early smoking has a negative effect on current labor market performance even after conditioning on educational attainment. The probability to have an academic job is 4%-point lower for an early smoker. For females neither education nor labor market performance is affected by early smoking.
      PubDate: 2017-02-03
      DOI: 10.1007/s10645-017-9290-y
  • Measuring the Contribution of Primary-School Teachers to Education
           Outcomes in The Netherlands
    • Authors: Aenneli Houkes-Hommes; Bas ter Weel; Karen van der Wiel
      Pages: 357 - 364
      PubDate: 2016-12-01
      DOI: 10.1007/s10645-016-9285-0
      Issue No: Vol. 164, No. 4 (2016)
  • Teacher Literacy and Numeracy Skills: International Evidence from PIAAC
           and ALL
    • Authors: Bart H. H. Golsteyn; Stan Vermeulen; Inge de Wolf
      Pages: 365 - 389
      Abstract: Abstract Using the OECD-studies PIAAC and ALL, this paper shows that teachers on average have better literacy and numeracy skills than other respondents in almost all of the 15 countries in the samples. In most countries, teachers outperform others in the bottom percentiles, while in some countries they perform better than others throughout the skill distribution. These results imply that the scope to improve teachers’ skills varies between countries and that policy makers should take the shape of the skills distribution into account when designing interventions in order to most efficiently raise teachers’ skills.
      PubDate: 2016-12-01
      DOI: 10.1007/s10645-016-9284-1
      Issue No: Vol. 164, No. 4 (2016)
  • Does the Teacher Beat the Test? The Value of the Teacher’s Assessment in
           Predicting Student Ability
    • Authors: Eva Feron; Trudie Schils; Bas ter Weel
      Pages: 391 - 418
      Abstract: Abstract This research investigates to what extent the subjective teacher’s assessment of children’s ability predicts children’s outcomes in the transition from primary to secondary school in terms of initial track allocation, track switching in the first three years of secondary education and subsequent test scores. We apply micro-data from the Netherlands about cognitive test scores and teacher’s assessment in primary schools and about track placement, track switching and test scores in secondary schools. Our estimates suggest that the subjective teacher’s assessment is about twice as important as the primary school cognitive test scores for initial track placement in secondary school. In addition, the teacher’s assessment is more predictive of track allocation in 9th grade compared to cognitive test scores. Next, children who switch tracks are more likely to be placed in tracks based on test scores. Also, test scores in 9th grade are predicted by the subjective teacher’s assessment, not by test scores in 6th grade.
      PubDate: 2016-12-01
      DOI: 10.1007/s10645-016-9278-z
      Issue No: Vol. 164, No. 4 (2016)
  • Teacher Evaluations and Pupil Achievement Gains: Evidence from Classroom
    • Authors: Marc van der Steeg; Sander Gerritsen
      Pages: 419 - 443
      Abstract: Abstract This chapter investigates the relationship between teacher evaluations and pupil performance gains in primary education. Teacher evaluations have been conducted by trained external evaluators who scored teachers on a detailed rubric containing 75 classroom practices. These practices reflect pedagogical, didactical and classroom organization competences considered crucial for effective teaching. Conditional on previous year test scores and several pupil and classroom characteristics the score on this rubric significantly predicts pupil performance gains on standardized tests in math, reading and spelling. Estimated test score gains are in the order of 0.4 standard deviations in math and spelling and 0.25 standard deviations in reading if a pupil is assigned a teacher from the top quartile instead of the bottom quartile of the distribution of the evaluation rubric. The observation rubric particularly seems to have potential to identify weak teachers. These observations may stimulate targeted teacher improvement plans and personnel decisions.
      PubDate: 2016-12-01
      DOI: 10.1007/s10645-016-9280-5
      Issue No: Vol. 164, No. 4 (2016)
  • The Impact of a Comprehensive School Reform Policy for Weak Schools on
           Educational Achievement; Results of the First 4 years
    • Authors: Roel van Elk; Suzanne Kok
      Pages: 445 - 476
      Abstract: Abstract This paper estimates the effects of a comprehensive school reform program on high-stakes test scores in Amsterdam. The program implements a systematic and performance-based way of working within weakly performing primary schools and integrates measures such as staff coaching, teacher evaluations and teacher schooling, and the use of new instruction methods. Difference-in-differences estimates show substantial negative effects on test scores for pupils in their final year of primary school. The program decreased test scores with 0.17 standard deviations in the first 4 years after its introduction. A potential explanation for this finding is the intensive and rigorous approach that caused an unstable work climate with increased teacher replacement.
      PubDate: 2016-12-01
      DOI: 10.1007/s10645-016-9281-4
      Issue No: Vol. 164, No. 4 (2016)
  • Age Anchors and the Expected Retirement Age: An Experimental Study
    • Authors: Niels Vermeer
      Pages: 255 - 279
      Abstract: Abstract This study examines the sensitivity of the expected retirement age to standard retirement ages in pension overviews (age anchors) via a survey. The results show that individuals expect to retire later when they are confronted with a higher age anchor. The effect of the age anchor on the expected retirement age is driven by women. At the same time, the null hypothesis that the age anchors do not have an effect on the expected retirement age of males cannot be rejected. Interestingly, different socioeconomic subgroups of women are all sensitive to age anchors. A salient age anchor (coinciding with a current or future statutory retirement age) appears to elicit a stronger effect on the expected retirement age than non-salient age anchors.
      PubDate: 2016-09-01
      DOI: 10.1007/s10645-016-9276-1
      Issue No: Vol. 164, No. 3 (2016)
  • Click‘n’Roll: No Evidence of Illusion of Control
    • Authors: Antonio Filippin; Paolo Crosetto
      Pages: 281 - 295
      Abstract: Abstract Evidence of illusion of control—the fact that people believe to have control over pure chance events—is a recurrent finding in experimental psychology. Results in economics find instead little to no support. In this paper we test whether this dissonant result across disciplines is due to the fact that economists have implemented only one form of illusory control. We identify and separately tests in an incentive-compatible design two types of control: (a) over the resolution of uncertainty, as usually done in the economics literature, and (b) over the choice of the lottery, as sometimes done in the psychology literature but without monetary payoffs. Results show no evidence of illusion of control, neither on choices nor on beliefs about the likelihood of winning.
      PubDate: 2016-09-01
      DOI: 10.1007/s10645-016-9282-3
      Issue No: Vol. 164, No. 3 (2016)
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Tel: +00 44 (0)131 4513762
Fax: +00 44 (0)131 4513327
Home (Search)
Subjects A-Z
Publishers A-Z
Your IP address:
About JournalTOCs
News (blog, publications)
JournalTOCs on Twitter   JournalTOCs on Facebook

JournalTOCs © 2009-2016