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Addressing the Legacy Costs in an NDC Reform: Conceptualization, Measurement, Financing

Holzmann, Robert; Jousten, Alain - Institute for the Study of Labor (IZA) - 2010

The paper provides a framework for the conceptualization, definition and estimation of legacy costs that need to be addressed in a reform that transforms an unfunded defined contribution (NDB) scheme into a notional (or non-financial) defined contribution (NDC) scheme. As the new contribution...

Persistent link: https://www.econbiz.de/10008694992

Anatomy of Policy Complementarities

Orszag, J. Michael; Snower, Dennis J. - Institute for the Study of Labor (IZA) - 1999

The analysis provides a new explanation for two widespread problems concerning European unemployment policy: the disappointingly small effect of many past reform measures on unemployment, and the political difficulties in implementing more extensive reform programs. We argue that the heart of...

Persistent link: https://www.econbiz.de/10005763705

Burden or Relief? Fiscal Impacts of Recent Ukrainian Migration to Poland

Kaczmarczyk, Pawel - Institute for the Study of Labor (IZA) - 2015

Immigration has become recently one of the most important subjects in socio-economic debates. In many countries immigrants are commonly presented as a threat to host economies and societies. On top of this fiscal impacts of immigration are ones of the hottest and most controversial topics in...

Persistent link: https://www.econbiz.de/10011143952

Incidence of a "Social VAT" Reform: A French Scenario

Rebiere, Therese - Institute for the Study of Labor (IZA) - 2013

This paper studies the fiscal incidence of a fiscal reform consisting of a reduction in employers' social insurance contributions financed by a tax based on the value added. In a closed economy with two sectors calibrated thanks to the French National Accounts, a "social VAT" leads to a rise in...

Persistent link: https://www.econbiz.de/10010603515

Generational Accounting as a Tool to Assess Fiscal Sustainability: An Overview of the Methodology

Bonin, Holger; Patxot, Concepció - Institute for the Study of Labor (IZA) - 2004

The paper surveys the methodology of generational accounting, a tool for gauging intertemporal imbalance in government finances facing demographic transition. Starting from the fiscal balance rule providing the theoretical background, we review the methods of generational accountants for...

Persistent link: https://www.econbiz.de/10005822088

Steuerstrukturreform trotz leerer Kassen?!

Hetzer, Nina; Peichl, Andreas - Institute for the Study of Labor (IZA) - 2009

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt der FDP in die Regierungsverantwortung erhält diese Debatte derzeit besondere Aktualität. Dieser Beitrag argumentiert, dass trotz oder gerade wegen leerer öffentlicher Kassen...

Persistent link: https://www.econbiz.de/10008615428

Where Has All the Money Gone? Foreign Aid and the Quest for Growth

Chatterjee, Santanu; Giuliano, Paola; Kaya, Ilker - Institute for the Study of Labor (IZA) - 2007

This paper examines fungibility as a possible explanation for the "missing link" between foreign aid and economic growth. The composition of aid plays a crucial role in determining the composition of government spending and, consequently, the magnitude of fungibility and its impact on growth....

Persistent link: https://www.econbiz.de/10005703140

Unemployment, Growth and Fiscal Policy: New Insights on the Hysteresis Hypothesis

Raurich, Xavier; Sala, Hector; Sorolla, Valeri - Institute for the Study of Labor (IZA) - 2004

We develop a growth model with unemployment due to imperfections in the labor market. In this model, wage inertia and balanced budget rules cause a complementarity between capital and employment capable of explaining the existence of multiple equilibrium paths. Hysteresis is viewed as the result...

Persistent link: https://www.econbiz.de/10005822131

Cut-Point Shift and Index Shift in Self-Reported Health

Lindeboom, Maarten; van Doorslaer, Eddy - Institute for the Study of Labor (IZA) - 2004

There is a concern that ordered responses on health questions may differ across populations or even across subgroups of a population. This reporting heterogeneity may invalidate group comparisons and measures of health inequality. This paper proposes a test for differential reporting in ordered...

Persistent link: https://www.econbiz.de/10005703356

First and Second Generation Immigrant Educational Attainment and Labor Market Outcomes: A Comparison of the United States and Canada

Aydemir, Abdurrahman; Sweetman, Arthur - Institute for the Study of Labor (IZA) - 2006

the United States and Canada are compared. These countries’ immigration flows have large differences in source countries …, scale and timing, and Canada has a much larger policy emphasis on skilled workers. Following from these, the educational … attainment of US immigrants is currently lower than that in Canada and the intergenerational transmission of education is …

Persistent link: https://www.econbiz.de/10005703360