Abstract German (English abstract is added below) Arbeitslosigkeit gilt als eines der schwerwiegendsten gesellschaftlichen Probleme unserer Zeit. Doch welche Gründe liegen, trotz der über die Jahre eingeleiteten Maßnahmen zur Bekämpfung der Arbeitslosigkeit, für die anhaltende...

Dieser Beitrag dokumentiert den Aufbau des Mikrosimulationsmodells EITDsim. EITDsim kann zur empirischen (ex ante) Evaluation von steuer- und finanzpolitischen Fragestellungen, insbesondere von (potentiellen) Steuerreformen, verwendet werden. Dafür kombiniert EITDsim auf Basis des erweiterten...

Selecting the best age to begin social security benefits is an important election for lower-income individuals. These individuals are especially vulnerable to the timing and magnitude of critical cash flow. Unfortunately, the decision models and measures being used by individuals to analyze...

The social security system in Spain has steadily expanded since the late 1970s. Currently, social security expenditure exceeds 15 percent of GDP, being a factor of fiscal imbalance. This paper reviews achievements and the current situation of the social security system, discusses changes in the...

Increasing use of life insurance instruments and company-sponsored funds in France suggests that French households may be inclined to a greater reliance on financial savings as a source of retirement income. This paper examines the challenges imposed by an aging population on the pay-as-you-go...

Public pension expenditure in Italy has been growing rapidly in the last three decades and is now among the highest in industrialized countries. Despite recent reforms, benefits remain generous by international standards and, unless additional measures are taken, the financial situation of the...

This paper reviews the developments in the social safety net system of Albania since the beginning of its economic adjustment program in mid-1992 through the third quarter of 1995. It shows that the social safety net system was quickly reformed, and that this allowed Albanian authorities to...

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...