SMEs and the tax system: What is so different about them?

Klein- und Mittelunternehmen, Mittelstandspolitik, Steuerpolitik, Betriebsgröße, Besteuerungsgrundsatz, Steuermoral, Verwaltungskosten, EU-Staaten, Small and medium-sized enterprises, Small business policy, Tax policy, Firm size, Taxation principle, Tax compliance, Administrative costs, EU countries

Ultrahigh vacuum gauges

002704620 Ionization gauges exclusively are used for ultrahigh vacuum. After a brief history, the design, use, and accuracy of ionization gauges will be described in this article

Gauges for fine and high vacuum

Vacuum gauges for use in accelerators have to cover about 17 decades of pressure, from 10–12 Pa to 105 Pa. In this article we describe the history, measurement mode, design, accuracy and calibration of the gauges used down to 10–5 Pa. We focus on commercially available types of gauges, i.e., mechanical gauges, piezoresistive and capacitance diaphragm gauges, thermal conductivity gauges, and spinning rotor gauges

Départ à la retraite. Une perspective internationale

Des différences internationales importantes persistent quant au taux d'activité des travailleurs âgés et à l'âge du départ à la retraite. Tandis que certains pays d'Europe continentale sont caractérisés par des taux d'activités relativement faibles, d'autres pays développés ne connaissent pas cette tendance. Nous illustrons le rôle important joué par les décisions individuelles dans le contexte du départ à la retraite.

Disability in Belgium: there is more than meets the eye

The paper provides a perspective on the development of the Belgian disability insurance system. Using both survey and administrative data, it sketches a picture of the (changing) factors leading towards disability, as well as the outcomes in terms of program participation. The paper shows the key role of integrating other forms of early retirement programs into the analysis. The main findings are an unspectacular trend in the number of DI beneficiaries over time combined with a strong expansion of (early-) retirement schemes.

Public Pension Reform: A Primer

The present paper reviews key issues in pension design and pension reform encountered all across the world. The paper heavily refers to the recent U.S. Social Security reform debate in general and to the Personal Retirement Accounts proposal in particular. A particular emphasis is put on annuitization and risk-taking in the economy. Our discussion signals some inadequacy of the proposed measures with respect to the goals of viability of the system and individual financial security during retirement