analyse the effect of the tax cuts on transitions into and out of self-employment and on the rate of self-employment. We apply … indicate that the decrease in tax rates did not have a significant effect on the self-employment decision. -- taxation …

supply due to the generous allowances for marginal employment under the current and the planned regulations of unemployment … Mindestsicherung") to be introduced in Austria by the end of this/beginning of next year. The aim of this reform is to reduce poverty … as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation …

We analyze the effect of imposed benefit sanctions on the unemployment-to-employment transition of unemployed people … entitled to unemployment compensation on the basis of register data from the German Federal Employment Agency. We combine … effects diminish with the elapsed unemployment duration until a sanction is imposed. The limited use of benefit sanctions can …