Comparing Sweden to other EU countries, labour force participation rates of older individuals and females are high. These facts are consistent with the idea that institutional design matters: access to child care, paid parental leave, and a tax system with individual rather than household income...

Im März vor fünf Jahren stellte der damalige Bundeskanzler Schröder in seiner Regierungserklärung die Grundzüge der Agenda 2010 vor. Das Maßnahmenpaket umfasste Reformen am Arbeitsmarkt, bei der Sozialen Sicherung und in der Steuerpolitik. Welche Ergebnisse hatte die Reformpolitik und wie...

We use information from the tax returns of U.S. multinational corporations to address three questions related to tax competition. First, does tax competition or company tax planning behavior better explain recent decreases in the local effective tax rates faced by U.S. multinationals investing...

Social protection in case of unemployment has always been a particularly contentious issue. This paper focuses on institutional changes in the unemployment compensation system in Germany since the 1980s. It starts with a description of key features and the structure of the unemployment insurance...

Germany has long been faced with low birth rates and a pronounced aging of society. Recently divorces and single parenthood have been on the rise. Family policies and regulations dealing with family break-up are thus confronted with new and greater challenges. After describing important changes...

In this paper, I empirically test the notion that the degree of inclusion/exclusion of social welfare policies can have important feedback effects on political participation of poor citizens. I conduct a comparative analysis of the 50 US states, using the uptake (or coverage rate) of the Food...

As a consequence of changing patterns of family formation and dissolution in the western world, national welfare institutions confront new demands to accommodate such issues as disproportionate poverty risks among single-mother families, increased requirements for non-parental child care...

Die vorliegende Publikation untersucht die gegenwärtigen Entwicklungen am chinesischen Arbeitsmarkt. Sie analysiert die Funktion chinesischer Gewerkschaften und die Rolle von Tarifverhandlungen im Lohnfindungsprozess, aber auch die grundlegende Frage, ob Chinas Reservoir an billigen...

Former theoretical and empirical studies find that precautionary savings are reduced inthe presence of social security systems. The saving motive, however, does not change:individuals respond to increasing income risk by increasing their savings. Although thisstill holds for common tax and...