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accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital … account (covering education and training), and a health account (covering insurance against sickness and disability). Instead … may be expected to play a substantial role in reducing unemployment, encouraging labour force participation, promoting …
Persistent link: https://www.econbiz.de/10010313982
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This paper analyses theoretically and empirically how employment subsidies should be targeted. We contrast measures involving targeting workers with low incomes/abilities and targeting the unemployed under the criteria of approximate welfare efficiency (AWE). Thereby we can identify policies...
Persistent link: https://www.econbiz.de/10010277966
traditional predictors of poor labour market outcomes (e.g. education and school dropout status), we find a strong concentration …
Persistent link: https://www.econbiz.de/10011695398
There is often a gap between the prescriptions of an optimal tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems...
Persistent link: https://www.econbiz.de/10010277379
This paper examines the rationale for the different tax treatment of gasoline and diesel cars currently observed in Europe. First, we analyse possible justifications for a different tax treatment: pure tax revenue considerations, externality cons0iderations and constraints on the tax instruments...
Persistent link: https://www.econbiz.de/10011608674
This paper examines whether immigrants increase the likelihood of unemployment among native-born workers in the …-born workers? assessment of the number of immigrants in the local market. By doing so, the association between unemployment of … immigrants and unemployment among native-born workers. …
Persistent link: https://www.econbiz.de/10010277289
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This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...
Persistent link: https://www.econbiz.de/10010298029