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91.
The compensation of Nazi Germany's forced labourers: Demographic findings and political implications
The debate on financial compensation for former forced labourers in Nazi Germany has raised the question of how many victims are still alive and eligible for compensation. Historical research has so far focused on qualitative aspects of the forced labour system. There are at best ad hoc estimates even for the number of foreign labourers in Nazi Germany during the war. We combine Nazi statistics with post-war demographic data for 20 countries to estimate the number of victims still alive. We then compare our estimates of survivors in mid-2000 with the numbers compensated under the German compensation settlement of July 2000. Although all parties involved in the settlement say that the compensation should benefit those victim groups most discriminated against in Nazi Germany, we find that the actual distribution of compensation payments is strongly influenced by bargaining power and political preferences. 相似文献
92.
Prof. Dr. Kay Blaufus Prof. Dr. Jochen Hundsdoerfer Prof. Dr. Renate Ortlieb 《Zeitschrift für Betriebswirtschaft》2012,82(3):219-241
Although increasing the understandability of tax law is a popular postulation, the consequences for individual decisions and the distribution of the tax burdens are far from clear. For this reason, the effects on the demand for tax advice are analyzed in an experimental setting: the participants had to rank pension plans while the understandability of the tax system was modified. We show that an increasing understandability of tax law significantly decreases the willingness to pay for tax advice and that this relationship is moderated by the individuals?? level of education. In fact, in our experiment only individuals with a high education level benefit from the improved understandability of tax law. 相似文献
93.
94.
Public Organization Review - COVID-19 has demonstrated the importance of data for scientific policy advice. Mechanisms by which data is generated, shared, and ultimately lead to policy responses... 相似文献