A Beveridgean pension scheme invariably reduces the marginal return to labour, and will thus discourage labour. A Bismarckian scheme can do so only if it is not actuarially fair, or in the presence of credit rationing. In any case, the same pension contribution will discourage labour less if the...

Für diese Studie wurde eine Senkung des Beitragssatzes der Sozialversicherung, finanziert durch eine höhere Mehrwertsteuer bzw. eine Kopfpauschale, mit drei Makromodellen simuliert. Das allgemeine Gleichgewichtsmodell PACE-L, das langfristige Strukturmodell IAB/INFORGE und das kurzfristige...

A Beveridgean pension scheme invariably introduces a wedge between the wage rate and the marginal take-home pay. A Bismarckian one can do so only if it is not actuarially fair, or in the presence of credit rationing. Interestingly, if the two possible sources of distortion are present at the...

This paper follows up recent work on the relationship between (un?)employment and wage effects of social security financing undertaken by the OECD Jobs Study. Based on a simple macroeconometric model of the labour market, I investigate whether the peculiar OECD results for Germany on the...

This paper provides the results of analyses of key problems related to pension systems and their reforms in Russia and Ukraine. The pension systems and their reforms in both countries are compared. They are also compared with the general picture observed in the OECD or selected countries...

The National Forum for Social Security (FNPS) was the main happening occurred in 2007 for people interested on this subject. Long term forecasts for the General Regime of Social Security (RGPS), produced by the Secretariat for Social Security Policies (SPS/MPS), were strongly debated during the...

The paper validates an empirical approach developed by Alvaredo and Saez (2007) which estimates the economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings distributions. The method utilizes discontinuities at earnings caps where the marginal SSC rate...

Nachdem das ifo Institut im Mai des Jahres 2002 seine Studie zur Aktivierenden Sozialhilfe vorgestellt hatte, wurde in Deutschland eine Diskussion zu den Möglichkeiten einer aktivierenden Sozialpolitik zum Zwecke der Entwicklung des Niedriglohnsektors geführt. Am Beginn der Diskussion standen...

Exploiting variation in the bite of the German minimum wage we estimate its impact on employment. We break down effect heterogeneity for different degrees of labor substitutability based on admin data on job content and survey data on the workplace. While the average effect is insignificant,...

We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings distributions. The approach exploits discontinuities in earnings distributions at kinks in the budget set which are informative about tax incidence. Contrary to most research on SSC...