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....

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...

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...

Erläutert werden Art und Umfang der Einbeziehung der Selbstständigen in die einzelnen Sozialversicherungszweige, Sonderregelungen für bestimmte Gruppen von Selbstständigen, die gesetzlichen Regelungen zur Scheinselbstständigkeit und besondere sozialrechtliche Bedingungen bei...

Eastern Enlargement of the European Union challenged the design of European Welfare states. Many authors discuss the impact of East European social security systems on their West European counterparts and fear a “race to the bottom”. This paper addresses welfare state developments in the...