In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...

Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

We examine the poverty rates and the income configurations among Japan and the LIS countries. The LIS countries are Germany, Italy, the UK, Denmark, the US, and Taiwan. We divide household including elderly into five types: living alone, couples only, living with their married children, living...

Germany has lower posttax income inequality than the United States and hence is doing better according to a strict egalitarian fairness ideal. On the other hand, the United States is doing better than Germany according to a libertarian fairness ideal, which states that people should be held...

We analyze trends in the age of economic independence in six industrialized countries, Belgium, Canada, Germany, Italy, the United Kingdom, and the United States. The paper compares trends in the household living arrangements, employment rates, earnings levels, and net incomes as young adults...

The purpose of this study is to examine the institutional development of means-tested benefits over the last four decades in a comparative perspective. The countries included in the study are Canada, Germany, Sweden, the United Kingdom and the Untied States. Since a main objective of...

Using data from the mid-1990s from the Luxembourg Income Study (LIS), we analyze for several household types the effect of mothers' work participation on families' relative income position and poverty risk. Results are compared across seven European countries with contrasting family policies:...

The aim is to assess the prevalence of poverty among families receiving social assistance. We will examine the incidence of poverty among the recipients in relation to the general poverty profile. To answer these questions, the adequacy and poverty reduction effectiveness of social assistance...