We analyse the distributional impact of lowering social security contributions and compensating the revenue loss by an increase in indirect taxes. We empirically assess the distributional consequences of this shift by using two Belgian microsimulation models: MODEacute;TEacute; for the tax benefit...

The role of indirect taxes in social policy is investigated by1) comparing the distributional pattern of indirect taxes with the one of personal income taxes and social security contributions;2) calculating the indirect tax liabilities for recipients of social benefits;3) assessing the...

The current unemployment insurance and employment protection legislation were set up in an environment in which relationships between workers and firms were typically long-lasting and stable. The increasing globalisation of the economy and the rapid technological and organisational changes...

Rescuing the European welfare state : the Social Affairs Committee of the early European Communities, 1953-1962 / Brian Shaev -- From territorialized rights to personalized international social rights? The making of the European Convention on the Social Security of Migrant Workers (1957) / Karim...