In the Netherlands the self-employed are insured against a number of social risks through social security provisions and residence-based social insurances. The selfemployed are, for example, insured against the risk of old age: like every other Dutch resident, they receive a pension under the...

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...

In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...

Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...

This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute...

This paper reviews the German miners' model of mutual insurance from its introduction in 1854 to its basic reformation in 1923. Its core feature was the provision of cash benefits for compensation of income losses due to temporary sickness and permanent invalidity or death of the bread-winner....

Gegenwärtig übt das Sozialsystem in der Bundesrepublik einige Fehlanreize aus, die eine Aufnahme von Erwerbstätigkeit im Niedriglohnbereich wenig lohnend erscheinen lassen. Wie kann Abhilfe geschaffen werden?

Die Sozialversicherungssysteme in Deutschland sind durch eine Kombination von Umverteilung und Risikoabsicherung gekennzeichnet. Welche Mängel ergeben sich hieraus? Wie könnte das Mischsystem getrennt werden?

Der vorliegende Task Force-Band beschäftigt sich mit drei aktuellen gesellschafts- und wirtschaftspolitischen Themen aus Ostasien: Arbeitsmarkt- und Beschäftigungspolitik in Japan vor dem Hintergrund einer alternden Gesellschaft; private Altersvorsorge in Singapur; und Sozialstandards in der...