The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at two kinds of redistribution: between the...

Evasion of labor market regulations in middle income countries is systemic. This is generally known as informality. In Latin America, where less than 50% of workers are registered with social security, this is a permanent phenomenon and encompasses a variety of economic realities ranging from...

An important segment of labour regulations concerns the protection aspects of social security. These regulations provide safety nets or fall back mechanisms to enable workers to cope with crises that affect households from time to time, such as illness, employment injury, death or old age. This...

The turn of the century brought encouragement and hope for many emerging economies undergoing a new phase of growth, with falling inequality and a promising push towards greater social inclusion. Within this trend of economic recovery and increased equity, Latin America would stand out, with...