This paper estimates the welfare and distributional impact of two types of welfare reform in the 15 (pre-enlargement) member countries of the European Union. The reforms are revenue neutral and financed by an overall and uniform increase in marginal tax rates on earnings. The first reform...

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...

In spite of there being few elements of tax or cash benefit systems in developed countriesthat are any longer explicitly gender-biased in a discriminatory sense, it is well recognisedthat they have significant gender effects. To the extent that women earn less than men onaverage under...

International comparisons of minimum-wage levels have largely focused on the gross valueof minimum wages, ignoring the effects of taxation on both labour costs and the net incomeof employees. This paper presents estimates of the tax burdens facing minimum-wageworkers. These are used as a basis...

Social protection systems play a key stabilising role for individuals and societies, especially in the recent context of heightened uncertainties. Income stabilisation and related social policy objectives hinge on the extent to which social protection is accessible for those requiring support....

The Brazilian government raises taxes amounting to 35% of GDP and spends more than two thirds of this on social programmes. These shares are in pair with the OECD averages and well in excess of Latin America averages. However, while tax-benefit systems in most OECD countries reduce income...

In the aftermath of the financial and economic crisis, large shares of working-age individuals in Italy either did not work or only to a limited extent. As the employment rate bottomed out in 2013, 32% were without employment during the entire year, and a further 7% had weak labour-market...

This paper presents new information on activity-related eligibility criteria for unemployment and related benefits in OECD and EU countries in 2017, comparing the strictness of "demanding" elements built into unemployment benefits across countries and over time. Eligibility criteria for...

In the aftermath of the financial and economic crisis, large shares of working-age individuals in Ireland either did not work or only to a limited extent. As the labour-market recovery gathered pace during 2013, 32% were without employment during the entire year, and a further 14% had weak...

Social protection systems use a range of entitlement criteria. First-tier support typically requires contributions or past employment in many countries, while safety net benefits are granted on the basis of need. In a context of volatile and uncertain labour markets, careful and continuous...