In most OECD countries the gap between rich and poor has widened over the past decades. This paper analyzes whether and to what extent taxes and social transfers have contributed to this trend. Has the redistributive power of different social programs changed over time? The paper contributes to...

Usually, only initial revenue effects of personal income tax reforms are considered. However, a tax reform characterized by base broadening in exchange for rate reduction can reduce the income elasticity of tax revenue. In that case, the increase in revenue after income growth will be relatively...

A number of studies suggest that the Europeanisation process is having a profound impact on national labour market policies. Nevertheless, rather little research has been devoted to the development of social assistance schemes across countries and over time. Relying on two new indicators,...