In this paper, we review the literature on the quot;spikequot; in unemployment exit rates around benefit exhaustion, and present new evidence based on administrative data for a large sample of job losers in Austria. We find that the way unemployment spells are measured has a large effect on the...

This paper analyzes the response of earnings to payroll tax rates using a cohort-based reform in Greece. All individuals who started working on or after 1993 face permanently a much higher earnings cap for payroll taxes, creating a large and permanent discontinuity in marginal payroll tax rates...

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...

In this paper, we review the literature on the “spike” in unemployment exit rates aroundbenefit exhaustion, and present new evidence based on administrative data for a largesample of job losers in Austria. We find that the way unemployment spells are measured hasa large effect on the magnitude...