This study analyses to what extent political advice may depend on research instru-ments. As an example, a cut in the social contributions rate, financed by an increase in VAT or by a flat-rate premium, was simulated with three alternative macro models. The general equilibrium model PACE-L, the...

Abstract German (English abstract is added below) Arbeitslosigkeit gilt als eines der schwerwiegendsten gesellschaftlichen Probleme unserer Zeit. Doch welche Gründe liegen, trotz der über die Jahre eingeleiteten Maßnahmen zur Bekämpfung der Arbeitslosigkeit, für die anhaltende...

Nachdem das ifo Institut im Mai des Jahres 2002 seine Studie zur Aktivierenden Sozialhilfe vorgestellt hatte, wurde in Deutschland eine Diskussion zu den Möglichkeiten einer aktivierenden Sozialpolitik zum Zwecke der Entwicklung des Niedriglohnsektors geführt. Am Beginn der Diskussion standen...

"The paper simulates the labor market impact of a fixed allowance for social insurance contributions. Based on a discrete choice labor supply model estimated using data from the German Socio-Economic Panel, we evaluate household utility changes triggered by the reform, including behavioral...

The paper characterizes the optimal tax scheme in an open economy with structural inefficiencies on the labor market and on government size. On analytical grounds first, we show that the economy can use fiscal revaluation to exploit the terms of trade externality and to dampen the impact of an...

In this study, we propose a quantitative evaluation on employment of payroll tax subsidies for low-wage workers with the macroeconomic model of the OFCE emod.fr. We evaluate that this measure creates 500,000 jobs after five years, but induces a cost to public finances. If we were to fund ex post...

En este documento se analiza el posible impacto de la reforma tributaria (Ley 1607 de 2012) sobre los recursos recaudados por aportes parafiscales al Sistema General de Seguridad Social en Salud (SGSSS) sujetos a sustitución del Impuesto Sobre la Renta para la Equidad CREE. Mediante un modelo...

We study fiscal devaluation in a small-open economy with labor market search frictions. Our analysis shows the key role of both dimensions in shaping the optimal tax scheme. By reducing labor market distortions, the tax reform is welfare-improving. Yet, as it makes imports more expensive, fiscal...