Rund sechs von zehn Selbstständigen erzielen nach Einkommensteuerdaten Gewinneinkünfte von weniger als 10.000 € im Jahr. Eine Vielzahl dieser Personen kann jedoch auf zusätzliche eigene Einkünfte zurückgreifen oder es wird durch einen Partner bzw. eine Partnerin weiteres Einkommen...

Great strides have been made in reducing poverty amongst the elderly in most rich countries over the past forty years. But pensioner poverty has not been eradicated, especially in the English-speaking nations. Poverty rates amongst older women are much higher than those for older men and much...

For a growing number of children in families headed by single mothers and in those headed by two adults with limited job skills, economic security now depends on mothers' earnings. The role that income transfers plays in reducing child poverty is well understood. Much less investigated is the...

Radical employment, household structure and stability transformations have created new tensions on the welfare state front, whose social programs were constructed in an era with a wholly different risk profile. Rowntree's poverty cycle clearly exemplifies the postwar picture of an exceptional...

The drive to reduce child poverty is of particular interest in southern Europe, where the subsidiary role of the State in matters of family policy has implied that programmes of public assistance to poor families with children are often meagre or not available at all. The paper examines the...

This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a rich micro panel with administrative records of incomes, taxes and benefits over the period 1968 - 2009, we calculate tax rates across the income distribution accounting for...