Dans le chapitre 1, j'examine l'impact des politiques de taxation qui favorisent les entreprises à faible chiffre d'affaires (en dessous d'un certain seuil d'imposition) sur la production globale. Au Cameroun, les entreprises dont le chiffre d'affaires est inférieur au seuil d'imposition paient une taxe forfaitaire ne dépassant pas 1% du chiffre d'affaires. Les entreprises dont le chiffre d'affaires dépasse le seuil d'imposition doivent s'acquitter d'un impôt proportionnel sur les bénéfices dont le taux était de 38,5% en 2008. Les données du Recensement général des entreprises du Cameroun de 2008 exhibent une concentration des entreprises au seuil d'imposition de 15 millions XAF. Ceci est cohérent avec le fait que cette politique de taxation peut théoriquement conduire à des distorsions qui entraînent certaines entreprises à embaucher moins de travailleurs que d'autres moins productives qu'elles afin de rester au seuil d'imposition et d'éviter de payer des impôts importants. Je développe un modèle basé sur le modèle de Hopenhayn (1992) de dynamique des firmes prenant en compte la taxation des entreprises. Je trouve un intervalle critique pour la productivité dans lequel la demande de main-d'oeuvre diminue à mesure que la productivité augmente. Le modèle est calibré avec les données camerounaises de 2008. Comme résultat, la production globale augmente de 4\% lorsqu'un impôt proportionnel uniforme sur les bénéfices est utilisé à la place de la taxe existante, et de 17\% lorsqu'un impôt forfaitaire uniforme est utilisé, pour les mêmes recettes fiscales. Je mène des expériences de politiques basées sur des politiques d'imposition similaires présentes dans d'autres pays en développement tels que la Côte d'Ivoire et le Mali en Afrique de l'Ouest, et le Gabon et le Congo en Afrique centrale. Je trouve un impact positif sur la production agrégée lorsque le seuil d'imposition baisse de manière significative (pour les mêmes recettes fiscales) ou lorsque l'impôt payé par les entreprises juste en dessous du seuil se rapproche de celui payé par les entreprises juste au-dessus du seuil d'imposition. Dans le chapitre 2, j'étudie l'effet de l'utilisation du réseau social dans la recherche d'emploi sur les résultats agrégés. Empiriquement, à partir des donnée camerounaises de 2010, je mets en évidence l'association de l'utilisation des réseaux sociaux à des niveaux de salaires plus bas et à des emplois de moindre qualité. Je développe un modèle de recherche et d'appariement dans lequel les travailleurs sont hétérogènes dans leur réseau social et les entreprises sont hétérogènes dans l'emploi qu'elles ouvrent (qualifiés vs non qualifiés). Je trouve qu'il y a une pénalité salariale provenant de la possibilité rechercher un autre emploi quand on est employé. Cette pénalité salariale est plus élevée pour les travailleurs ayant un plus grand réseau social. Elle pourrait dominer l'effet positif d'avoir un plus grand réseau social sur le salaire, et conduire les travailleurs ayant un plus grand réseau social à avoir un salaire plus faible. Le chapitre 3 décrit une économie dans laquelle la taxe est prélevée à deux niveaux : le niveau du pays et le niveau de l'État. L'impôt au niveau de l'État peut également être considéré comme un impôt local pour les pays qui ne sont pas administrativement divisés en États. Le décideur au niveau de l'état doit tenir compte de la politique au niveau du pays lorsqu'il définit sa propre politique. Il peut choisir d'imposer avec ou sans déduction. Je développe un modèle de dynamique de firmes basé sur Hopenhayn (1992) augmenté pour prendre en compte la taxation à deux niveaux : le pays et l'état. Le modèle à calibré à l'économie américaine et des expériences numériques sont menées. J'analyse le cas des taxes sur les sorties au niveau des pays et des États. Je trouve que les résultats optimaux sont les mêmes avec et sans déduction, à l'exception des valeurs élevées de la taxe au niveau des pays. Aussi, prélever la taxe sur les facteurs donc le prix est flexible affecterait moins négativement la production agrégée. / In chapter 1, I examine the impact of tax policies that favorise low-turnover businesses (below a certain threshold of taxation) on aggregate output. Specifically, in Cameroon, the tax policy consists of a lumpsum tax of no more than 1% of sales for firms with sales below the taxation threshold; and firms with sales above the taxation threshold must pay a proportional profit tax, the rate of which was 38.5% in 2008. From the 2008 Cameroon General Business Census data, the concentration of businesses is right at the tax threshold of XAF 15 million. This is consistent with the fact that this tax policy can theoretically lead to size distortions that lead some firms to hire fewer workers than others who are less productive than them in order to remain at the tax threshold and avoid paying a large amount of tax. In a model based on the Hopenhayn (1992) model of firm dynamics extended to include taxation. I find a critical interval for productivity in which labor demand decreases as productivity increases. I calibrate the model with 2008 Cameroon data and find that aggregate output increases by 4% when a uniform proportional profit tax is used instead of the existing tax policy, and by 17% when a uniform lump sum tax is used, for the same tax revenue. I conduct policy experiments based on similar tax policies in other developing countries such as Côte d'Ivoire and Mali in West Africa, and Gabon and Congo in Central Africa. I find a positive impact on aggregate output when the threshold for taxation falls significantly (for the same tax revenue for the government) or when the tax paid by firms just below the threshold approaches that paid by firms just above the threshold for taxation. In Chapter 2, In the environment of a developing economy, I study the effect of the use of social networks in job search on aggregate outcomes. Empirically, I highlight some facts linking the use of social networks to average wages and job quality. I find that the use of social is associated with a lower wage. I also find that nonusers of social networks have better job quality (in terms of education accuracy, and benefitting training from the firm). I develop a model of search and matching in which workers are heterogenous in their social network and firms are heterogenous in the job they open (skilled vs unskilled). I find that there is a wage penalty coming from the presence of on-the-job search, and this wage penalty is higher for workers with higher social Networks. This penalty could dominate the positive effect of having a higher social network on wages, and lead workers with a higher social network to have lower wages. Chapter 3 describes an economy in which the tax is levied at two levels: The country level and the state level. The tax at the state level can also be seen as a local tax for countries that are not administratively divided into states. The policy-maker at the state level has to take into account the policy at the country level when setting his own policy. He can choose to tax with and without deduction. I develop a model of firm dynamic based on Hopenhayn (1992) augmented to take into account taxation two levels: the country and the state. I calibrate the Benchmark model to the US economy and I conduct numerical experiments. I analyze the case of output taxes at the country and state levels. I find that the optimal results are the same with and without deduction, except for the high values of the tax at the country level. I also for output tax at the country level, it looks more efficient to raise the tax at the state on the input with the more flexible price.

Vår tids reformering inom den offentliga sektorn har genererat stora organisatoriska förändringar för den svenska socialtjänsten. Implementeringen av New public management [NPM] och en evidensbaserad praktik [EBP] har resulterat i en marknadsstyrd verksamhet med fokus på effektivitet och produktivitet. Där intentionen om att förbättra och utveckla verksamheten främst genererat ökade dokumentationskrav och fler administrativa arbetsuppgifter för den enskilde socialsekreteraren, vilket följaktligen resulterat i mindre klientnära arbete och en mer stressfylld arbetssituation. En arbetssituation som utifrån dess allvarsamma karaktär blivit ett omtalat ämne för både samhällsforskning, fackförbund och yrkesverksamma socionomer. Mot bakgrund av socialtjänstens arbetsförhållanden avser denna studie att undersöka hur socialsekreterare upplever sin arbetssituation utifrån myndighetens utmanande arbetsmiljö, etisk stress samt de motstridiga krav som förekommer i yrkesutövandet. Studien utgår ifrån en kvalitativ forskningsansats där vi med hjälp av Hoschilds teorier om emotioner, Karaseks krav-och kontrollmodell samt teorier om etisk stress strävat efter förståelse för socialsekreterarens komplexa yrkesutövning och arbetssituation. Empirin utgörs av kvalitativa intervjuer med socialsekreterare verksamma inom individ och familjeomsorgens myndighetsutövning och påvisar i likhet med tidigare forskning på fältet att arbetsbelastningen inom verksamheten är hög. Att de organisatoriska kraven är omfattande och att stressnivån i längden påverkar socialsekreterarens välmående och hälsa. Studien visar att socialtjänstens nuvarande arbetsmiljö bidrar till att flera engagerade socionomer söker sig bort från verksamheten för att inte riskera att drabbas av ohälsa. Empirin synliggör också att bristen på återhämtning ofta skapar en obalans mellan känslan av krav och kontroll, vilket på sikt kan leda till att socialsekreterarens etiska engagemang omvandlas till etisk stress. Genom att synliggöra myndighetsutövande socialsekreterares arbetsmiljö utifrån ett etiskt perspektiv, finns förhoppningen om att vår studie, trots sin ringa storlek, ska bidra till en ny nyans inom forskningsfältet och på så vis medverka till att yrkets etiska aspekter förändras till det bättre. / The reform of our time in the public sector has generated major organisational changes for the Swedish social services. The implementation of New public management [NPM] and an evidence-based practice [EBP] has resulted in a market-driven organisation focused mainly on efficiency and productivity. Reforms that were implemented with the intention of improving and developing the Swedish social service, but instead led to increased documentation requirements and more administrative tasks for the individual social worker, consequently resulting in less client-related work and a more stressful work situation. A working situation which, due to its serious nature, has become a topic of discussion for social research, trade unions and professional social workers. With serious shortcomings within social services regarding the working conditions of social workers, this study aims to investigate how social workers experience their work situation based on the challenging work environment due to the authorities processes, ethical stress and the conflicting demands that occur in their professional practice. The study is based on a qualitative research approach, using Hoschild's theories of emotions, Karasek's demand and control model and theories of ethical stress, we sought to understand the complex professional practice and work situation of the social worker. The empirical data consists of qualitative interviews with social workers working within personal and family counselling services and demonstrates, as previous research in the field has, that the workload within the agency is highly demanding. The organisational requirements are extensive and that the level of stress in the long term affects the well-being and health of the social worker. The study shows that the authorities lack understanding of the working environment which contributes to several engaged social workers turning away from social services so as not to risk suffering from ill health. The empirical evidence also shows that the lack of recovery often creates an imbalance between the sense of demand and control, which overall can lead to the social worker's ethical commitment being transformed into ethical stress. By making visible the working environment of social workers in public authorities from an ethical perspective, it is hoped that our study, despite its small size, will contribute to a new nuance in the research field, we hope furthermore to contribute to a change in the ethical aspects of the profession for the better.

This study examines the relationship between financial conditions and on-field success among 36 prominent European football clubs from 2010 to 2017. The research employs panel regression analysis to explore how clubs’ financial indicators such as wage costs, increasing revenues, debt-equity ratios, and return on assets correlate with their sporting performance. The findings suggest a substantial association between these financial factors and the clubs’ achievements. In particular, the results emphasize the importance of wage costs and increasingrevenues in boosting a club’s capacity to invest in high-quality players, thereby improving sporting outcomes. The presence of a top globally ranked player also has a significant impacton a club’s performance. These findings carry important policy implications for club management and governing bodies, particularly in revising wage regulations and promoting vigilant financial management for sustainable growth and competitiveness.

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Esta investigación tuvo como objetivo analizar los factores determinantes de la brecha salarial entre hombres y mujeres en el mercado laboral peruano: 2014 – 2018. Para lograr dicho objetivo, se usó la base de datos del INEI correspondiente a la ENAHO sobre condiciones de vida y pobreza y se utilizó la encuesta panel para los años correspondientes de la investigación, dentro de esta base datos se escogió a las personas que respondieron durante estos cinco años. La base de datos fue divida en dos grupos, una correspondiente a los hombres y la otra a las mujeres para luego ser estimadas por separado mediante el método de Oaxaca – Choe (2016) para panel de datos, los resultados muestran que las mujeres ganan 25.76% menos que los hombres. Por lo tanto, se encontró que los factores determinantes de la brecha salarial entre grupos son el nivel educativo, las horas trabajadas, la experiencia, el tamaño de la empresa, la edad, la edad elevada al cuadrado. Sin embargo, en el modelo se incluyeron otros variables como es el caso del estado civil, el estar embarazada o no (en el caso de las mujeres), las limitaciones para moverse (discapacidad física), el tiempo de residencia en el distrito o si es perteneciente a un pueblo indígena o no, las cuales no fueron significativas. / The objective of this research was to analyze the determining factors of the salary gap between men and women in the Peruvian labor market: 2014 - 2018. To achieve this objective, the INEI database corresponding to the ENAHO on living conditions and poverty was used. and the panel survey was increased for the corresponding years of the investigation, within this database the people who responded during these five years were chosen. The database was divided into two groups, one corresponding to men and the other to women, to later be estimated separately using the Oaxaca - Choe (2016) method for data panel, the results show that women earn 25.76 % less than men. Therefore, it was found that the determining factors of the wage gap between groups are educational level, hours worked, experience, company size, age, age squared. However, other variables are included in the model, such as marital status, being pregnant or not (in the case of women), limitations to movement (physical disability), length of residence in the district or whether belongs to an indigenous people or not, which were not significant.

This study of automatic wage adjustments to changes in price levels will do the following: (1) give the historical background of cost-of-living wage adjustments to changes in price levels; (2) show whether there is a need for adjusting wages to changes in price levels; (3) show whether or not industry can afford to pay wages that are automatically adjusted to changes in price levels; (4) list some of the contracts between labor and capital that contain an example of the automatic cost-of-living wage adjustment; (5) summarize the problem and draw conclusions from the study as a whole.

Das Thema dieser Arbeit ist die Heterogenität der Arbeitsmarktresultate über den Lebenszyklus und über die Geschlechter hinweg. Die Dissertation besteht aus drei unabhängigen Forschungsarbeiten (Kapitel 2-4), die sich auf komplementäre Aspekte der übergeordneten Forschungsfrage konzentrieren: Wie bestimmen Erwerbsentscheidungen das Einkommen und welche Rolle spielt die Geschlechtskomponente? Kapitel 1 führt in das Thema Lohn- und Geschlechtergefälle ein und wie diese mit Erwerbsentscheidungen zusammenhängen. Kapitel 2 analysiert Daten des Deutschen Sozio-oekonomischen Panels und der Innovationsstichprobe des Panels und untersucht die Rolle von verzerrten Erwartungen. Es setzt falsche Vorstellungen über die Arbeitsmarktvergütung von Teilzeitarbeitsjahren mit der Neigung von Frauen zur Teilnahme an Teilzeitbeschäftigung und den daraus resultierenden Einkommensverlusten aus der Beschäftigung in Beziehung. Kapitel 3 fügt die Dimension der Karriereentwicklung hinzu. Es zeigt auf, dass Arbeitserfahrung in Teilzeitbeschäftigung im Vergleich zu Vollzeitbeschäftigung mit geringeren Aufstiegsschancen einhergeht, und dass Beförderungen wichtige Quellen für Lohnsteigerungen sind. Zusammengenommen zeigt die Analyse, dass geringere Löhne durch Teilzeiterfahrung zwei Hauptkomponenten haben – einen erschwerten Karriereaufstieg in höher bezahlte Karrierestufen und ein stagnierendes Lohnwachstum unabhängig von der Karrierestufe. Das letzte Kapitel ergänzt die Diskussion über Lösungen für eine seit langem bestehende Herausforderung in der empirischen Arbeitsökonomie - die Selektionsverzerrung bei Löhnen. Es steuert einen neuartigen nicht-parametrischen Schätzer der von Selektionseffekten bereinigten kumulativen Verteilungslohnfunktion bei. In diesem Kapitel wird anhand von administrativen Daten aus Deutschland gezeigt, wie der Schätzer zur Schätzung einer selektionskorrigierten Verteilung der geschlechtsspezifischen Lohnunterschiede eingesetzt werden kann. / The topic of this thesis is the heterogeneity in labor market outcomes over the life cycle and across gender. The thesis comprises three independent research papers (Chapters 2-4), which focus on complementary aspects of the overreaching research question: how do employment choices determine earnings, and what role does the gender component play? Chapter 1 introduces the topic of wage and gender gaps and how these stand related to employment choices. Chapter 2 analyzes data from the German Socio-Economic Panel and the Panel's Innovation Sample and investigates the role of biases in beliefs. It relates misperceptions about the labor market remuneration of years spent working part-time to the women's propensity to engage in part-time employment and the consequent earnings losses. Chapter 3 adds the dimension of career development. It posits that part-time penalties in experience accumulation decrease the chances of being promoted and that promotions are important sources of wage growth. In sum, the analysis shows that part-time wage penalties have two key components - hampered career progression to higher-paying career levels and stagnating wage growth regardless of career level. The final chapter adds to the discussion on solutions to a longstanding challenge in empirical labor economics posed by the selection bias in wages observed by econometricians. It contributes a novel non-parametric estimator of the selection-free cumulative distribution wage function. This chapter leverages administrative data records from Germany to show how the estimator can be applied in estimating a selection-corrected distribution of gender wage gaps.

Das Ziel dieser Thesis ist es, Angebots- und Nachfragefaktoren in Deutschland seit der Wiedervereinigung zu analysieren. Drei verschiedene Arbeitsmarktmodelle dienen dazu: Ein Wettbewerbsmodell (Marshall (1920)), ein rigides Arbeitsmarktmodell (Pigou (1933)) und ein Matchingmodell (Pissarides (2000)). Unterschiedliche Hypothesen über den Zusammenhang von mehreren Arbeitsmarktindikatoren werden theoretisch hergeleitet und empirisch evaluiert. Diese Arbeit adressiert drei Forschungsfragen: Welcher Art ist das große Beschäftigungswachstum in Deutschland nach 2005? Waren Angebots- oder Nachfragefaktoren wichtiger für die Lohnspreizung nach 2003? Welche der zwei Hypothesen ist plausibel? a) Ein negativer Schock auf die Lohnstarrheit wegen sinkender Gewerkschaftsmacht und/oder beschäftigungsbewussten Lohnabschlüssen oder b) ein positiver Arbeitsangebotsschock aufgrund von Arbeitsmarktreformen. Die Antworten auf die drei Fragen sind: Das Beschäftigungswachstum seit 2005 vollzog sich primär über eine Ausweitung der Erwerbstätigen durch mehr Teilzeitarbeit. Die Lohnspreizung auch für Teilzeitbeschäftigte, welche mit einem eigens erstellten synthetischen Datensatz untersucht wird, begann 2003 und endete 2011. Die Kovariation des deutschen Arbeitsmarkts in dieser Zeit, also negative Korrelationen von Löhnen mit Beschäftigungs- bzw. Partizipationsmaßen, passen am besten zu einem Wettbewerbsmodell mit dominanten positiven Arbeitsangebotsschocks. Interpretation ist, dass diese positiven Angebotsschocks durch die Arbeitsmarktreformen induziert wurden. / The goal of this thesis is to analyze labor demand and labor supply factors in Germany since reunification. It is based on three different labor market frameworks: a competitive labor market model (Marshall (1920)), a rigid labor market model (Pigou (1933)), and a search-and-matching model (Pissarides (2000)). Differing hypothesis about the co-variation of labor market indicators are derived theoretically, and are evaluated empirically. Three research questions are addressed in this thesis: What is the nature of the large expansion of employment in Germany after 2005? Were supply or demand factors more important for the increase in employment and wage dispersion after 2003? Which of the two competing hypotheses is more plausible? a) A negative shock to wage rigidity due to declining union power and/or more employment-conscious wage bargaining, or b) a positive labor supply shock due to changes in labor market policies. The main findings corresponding to the three stated research questions are: The expansion of employment in Germany since 2005 has primarily been at the extensive margin due to the increase of part-time employment. The Dispersion of hourly wages, which is expanded in a synthetic panel to include part-time employment, began in 2003 and ended in 2011. The labor market outcomes in Germany in this period, namely the negative correlation of wages with employment and participation, correspond most closely to the competitive labor market model with dominant supply shocks. These positive labor supply shocks are interpreted to be induced by major labor market reforms.