Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses...

This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation results based on household budget survey microdata...

The micro- and macroeconomic effects of the declining power of trade unions have been hotly debated by economists and policymakers. Nevertheless, the empirical evidence shows that the impact of the decline on economic aggregates and firm performance is not an overwhelming cause for concern....

Since the beginning of the transformation in Poland, trade unions have experienced nearly two decades of declining membership numbers and influence. This article shows that not only the restructuring of the economy but also the trade union policies and organizational forms themselves contributed...

The return of social pacts in the context of the current economic crisis, as seen in southern European countries, invites the revival of the discussion about the development of social dialogue practice in its specific context. Based on a longitudinal analysis we examine the agenda of Spanish...