Löhne und gesetzliche Rentenansprüche sind über das Sozialversicherungssystem direkt miteinander verbunden. In dieser Dissertationsschrift werden zunächst Lohnrisiken analysiert, um dann das Altersarmutsrisiko in Deutschland aufzuzeigen. Nach einer Einführung werden in Kapitel 2 die...

A Citizen's Basic Income, sometimes called a Basic Income, a Universal Basic Income, or a Citizen's Income, is an unconditional and nonwithdrawable income paid to every individual. The purpose of this paper is to summarise the results of microsimulation research on Citizen's Basic Income schemes...

This paper focuses on the possibilities and functionalities offered by the tax-benefit microsimulation model for the UK – UKMOD to simulate and analyse the distributional impact of three examples of Basic Income schemes. We show how to build in functionalities to ensure fiscal neutrality and...

Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...

To strengthen social cohesion, a top government priority, it is essential to address the labour market roots of inequality by breaking down dualism to reduce the share of non-regular workers and to boost the employment ratio toward the government’s 70% target. Education reforms are also...