Empirically, self-employed persons often operate with the support of their partners or other household members as co-workers in the firm. The formal or informal employment of the marriage partner in particular seems to have a lot of advantages, such as fiscal benefits and low wage costs. But from a theoretical point of view, these advantages are jeopardized by serious cooperation problems: If the spouse of the self-employed decides to work in the jointly-run business, former qualifications are lost. Hence a one-sided dependence on the part of the co-working spouse arises, which increases with the amount of relation-specific investments. Hence the actors are confronted with a cooperation problem, because the decision for co-working requires trust concerning the future action of the self-employed. Within this framework, this paper is focused on the determinants which influence the decisions concerning collaborating in the business of a self employed life’s companion as well as the extent of labor provided in the case of co-working. It can be assumed that the three types of determinants investigated in this paper affect the assignment of a spouse or cohabitation partner in the business of a self-employment person: (1) economic determinants which are individual productivity and human capital of the life’s companion, (2) the situation of the family and the household, and (3) characteristics of the entrepreneur and the firm. Based on a sample of self-employed empirical analysis indicates that trust and specialization play a crucial role in explaining co-working of the life’s companions of self-employed persons. However, economic determinants like productivity and human capital do not show the expected effects on collaboration.:Introduction; Determinants for co-working of companions; Data and variables; Empirical results; Conclusion

Syftet med denna studie är att undersöka hur den ökande andelen av betalt arbete hemifrån upplevs ha förändrat gränsdragningen mellan arbetsliv samt familjeliv för kvinnor och män. Studien syftar vidare till att undersöka om mängden ökat arbete hemifrån förändrat upplevelsen av att arbetslivet och familjelivet kommer i konflikt samt att se om fördelningen av det obetalda arbetet har påverkats av den förändrade arbetssituationen.   Frågeställningarna har tagits fram för att besvara studiens syfte: ”Hur påverkar det obetalda arbetet kvinnor och män som utför betalt arbete hemifrån?”, ”Hur upplever arbetstagaren att gränsen mellan privatliv och arbete påverkas av betalt hemarbete?”, ”Hur påverkas det betalda arbetet av hemarbete?”. Den teoretiska referensramen fokuserar på gränslöst arbete med fokus på begreppen betalt hemarbete samt obetalt arbete. Det obetalda arbetet beskriver det oavlönade arbete som utförs i hemmet som historiskt sett i hög grad utförts av kvinnor. Det växande begreppet gränslöst arbete belyses ur nya vinklar i studien då rådande Covid-19 pandemi samt ny teknik möjliggjort till större flexibilitet för hur, var och när de betalda arbetsuppgifterna utförs vilket skulle kunna bidra till en obalans mellan arbets- och privatliv. Studien utgår från kvalitativ ansats där vi genomfört sex semistrukturerade intervjuer med respondenter i åldrarna från 25 till 40 år. Resultatet visar på att studiens respondenter upplever att de lever i ett jämställt förhållande där det obetalda arbetet fördelas jämnt mellan könen. Studien finner att respondenterna är mer effektiva vid utförandet av betalt arbete hemifrån. Trots den svåra gränsdragningen mellan arbetsliv och privatliv känner sig respondenterna mer tillräckliga mot de båda sfärerna där de i framditiden önskar att få arbeta varierat där de delvis arbetar hemifrån och delvis på arbetsplatsen. / The purpose of this bachelor's thesis is to examine how the increasing proportion of paid work from home is perceived to have changed the demarcation between work life and family life for women and men. The study also aims to investigate whether the amount of increased work from home has changed the experience that work life and family life come into conflict and to see if the distribution of unpaid work has affected the changed work situation. The questions have been developed to answer the purpose of the study: "How does unpaid work affect women and men who perform paid work from home?", "How does the employee feel that the boundary between private life and work is affected by paid work from home?", “How is paid work affected by homework?”. The theoretical frame of reference focuses on boundless work with a focus on the concepts of paid homework and unpaid work. The unpaid work describes work performed at home that has historically been performed to a large extent by women. The growing concept of borderless work is highlighted from new angles in the study as the prevailing Covid-19 pandemic and new technology enabled greater flexibility in how, where and when the paid work tasks are performed, which could contribute to an imbalance between work and private life. The study is based on a qualitative approach where we conducted six semi-structured interviews with respondents aged between 25 to 40 years. The results show that the study's respondents feel that they live in an equal relationship where the unpaid work is distributed evenly between the sexes. The study finds that the respondents are more efficient at homework. Despite the difficult demarcation between work and family the respondents now feel more sufficient towards the two spheres where in the future they wish to work at varied places where they could work partly from home and partly from the office.

The gender division of care work and housework is a product of numerous factors, both individual and national. By using the ‘Equal Gender Division of Labour’ (EGDL) indicator developed by Dearing (2016a), this thesis assesses correlations between parental leave policy and division of reproductive labour in 27 countries. OLS regression was used to test the hypothesis and determine correlations. By controlling for the correlations of individual attitudes, the thesis attempted to isolate the effects of parental leave policies. The results indicate that parental leave policies which promote gender equality are positively correlated with men’s larger shares of care work and housework. When control variables are added, the results demonstrate how parental leave policy is directly correlated with men’s larger share of care work. As for men’s share of housework, the thesis suggests that the original correlations are due to the effect of individual attitudes, which may also be impacted by parental leave policy.

Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...

La presente tesi è un contributo allo studio delle implicazioni economiche delle intenzioni di fecondità e all’analisi degli aspetti economici legati ai processi decisionali riproduttivi. Precisamente la tesi, composta da tre capitoli indipendenti e basata su dati Italiani, si focalizza su donne, su individui che vivono in coppia e sulle coppie. In particolare lo studio mira a comprendere: i) l'interazione esistente tra il mercato del lavoro (con un focus particolare sul ruolo del settore occupazionale femminile) e le preferenze per la formazione della famiglia; ii) le influenze della ripartizione dei ruoli domestici all’interno della coppia sulle intenzioni riproduttive; iii) le determinanti (all’interno delle coppie) dell’accordo/disaccordo circa l'intenzione di diventare genitori una seconda volta, e -per coppie che registrano un disaccordo- iv) le determinanti che spingono una donna a contrastare l’intenzione positive del suo partner per un secondo figlio. La tesi utilizza il mixed-method design, una strategia basata sull’analisi quantitativa dei dati nonché sull’analisi approfondita di interviste: questo approccio consente di studiare l'argomento da diverse prospettive e -grazie ai due metodi di ricerca -quantitativo e qualitativo- di approfondire le conoscenze del fenomeno di interesse. / The thesis is a contribution to the study of the economic implications of fertility intentions and desires and of the economic aspects of the fertility decision making process. Precisely, it is based on three autonomous chapters and it aims at understanding: a) for women and for individuals within the couples the interplay between fertility and labour market preferences (with a particular focus on the role of women's sector of employment), and the influences that the (un)balanced division of domestic duties play on the intentions of becoming parents for another time in Italy; b) for couples living together the determinants of their (dis)agreement about the intention of becoming parents again; and c) for couples that disagree on future fertility plans, the determinants of female’s contrasting attitude towards her partners’ positive fertility intention. The dissertation uses a mixed-method design- a strategy based on survey data analysis as well as in-depth interviews analysis: this approach allows investigating the topic from different perspectives, by means of both quantitative and qualitative research methods in order to provide new insights into the phenomenon of interest.

Arbeit umfasst all jene Tätigkeiten, die zum gesellschaftlichen Fortbestand beitragen. Dazu gehört die produktive Arbeit, die gesellschaftlich relevante Güter und Dienstleistungen herstellt ebenso wie die reproduktive Arbeit, die sogenannte Care-Arbeit, die auf den Erhalt des menschlichen Lebens und der Arbeitskraft ausgerichtet ist. In der feministisch orientierten Erforschung von Arbeit wird die Relation zwischen den (Re-)Produktionsverhältnissen und den Geschlechterverhältnissen analysiert.