Der Fokus der Studie liegt bei der Frage, ob die Regulierungen in den Steuer- und Sozialversicherungssystemen die in allen zehn untersuchten Ländern Entwicklung weg vom Ernährermodell und hin zum Zweiverdienerhaushalt als dominantem familialem Erwerbsmuster unterstützen oder eher behindern....

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated....

Hours worked vary widely across countries and over time. In this paper, we investigate the role played by taxation in explaining these differences for EU New Member States. By extending a standard growth model with novel data on consumption and labor taxes, we assess the evolution of trends in...

This study examines the initial impact of COVID-19 shutdowns on the employment and hours of unincorporated self-employed workers using data from the Current Population Survey. Although the shutdowns decreased employment and hours for all groups, differential effects by gender, couple status, and...

The paper aims to assess the impact of selected elements of social harmonization on labor market performance in the European Union among two groups of workers - the total working population and the elderly. The aim is to examine whether upward changes in labor taxes affect employment,...