Trapped in inactivity? Social assistance and labour supply in Austria

Financial incentives affect the labour supply decisions of households. However, the impact usually varies significantly across household types. Whilst there is a substantial amount of literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in social assistance benefits has received less attention. This paper analyses labour supply responses to changes in social assistance. We show that labour supply elasticities vary substantially across gender and household type. Women exhibit higher labour supply elasticities, both on the intensive and the extensive margins. Additionally, labour supply elasticities are typically higher for singles and for households with children. Using these results, we analyse the impact of the Austrian reform proposal “Neue Sozialhilfe” (New Social Assistance), which was introduced in 2019 and substantially cut social assistance benefits for migrants and families with children. The overall effects of the reform are especially strong for men and migrants. Migrants and couples with children, that is, the groups hardest hit by the reform’s social assistance reductions, show the strongest labour supply reactions to the New Social Assistance. Furthermore, we show that overall, the reform is expected to have a positive, but small, effect on the intensive margin of labour supply

The future of taxation in changing labour markets

This paper provides a first assessment of the fiscal and distributional consequences of the ongoing structural changes in the labour markets of EU member states, mostly driven by technological progress and ageing. The Cedefop 2020 Skills forecast (including the effects of COVID-19), population projections and the forecast on pension expenditures depict a scenario of an ageing population, an inverted U-shaped unemployment trend and potentially polarising labour markets in the EU till 2030, the latter mostly driven by a surge in high-skill occupations. We make use of the microsimulation model EUROMOD and reweighting techniques to analyse the fiscal and distributional impacts of these trends under a no-policy-change assumption. The results suggest that the macro trends will increase pressure on government budgets, however, we also show that the current tax-benefit systems have the capacity to counterbalance the increases in income inequality and poverty risks triggered by the expected future labour markets developments

Avaliação do desempenho dos fornecedores : um estudo de caso

Mestrado em Gestão e Estratégia IndustrialEste estudo procura analisar a relevância de perspectivas múltiplas de uma empresa cliente na avaliação dos fornecedores, como também a importância da confiança, compromisso e resolução de conflitos entre uma empresa cliente e seus fornecedores. O ponto de partida da análise foi o incumprimento de especificações funcionais da parte dos fornecedores. A estratégia de pesquisa adoptada baseou-se em um estudo de caso singular de natureza explanatória, envolvendo uma empresa construtora de automóveis situada na Europa e alguns dos seus fornecedores. Por evidências empíricas demonstrou-se que o incumprimento de especificações funcionais dos fornecedores pode reflectir uma visão fragmentada de objectivos no processo de criação de produto da empresa cliente, como também a avaliação distribuída destes fornecedores. Constatou-se que alguns departamentos funcionais da empresa cliente têm maior disposição em colaborar com os fornecedores do que outros, principalmente os que estão envolvidos nos processos de produção em série. As experiências destes departamentos são cruciais no processo de avaliação e selecção de fornecedores.The aim of this case study is to analyse the relevance of multiple perspectives of a customer firm in evaluating their suppliers, as well as the importance of trust, commitment and conflict resolution in relationships between customer and supplier. The starting point for the analysis was non-accomplishments of functional specifications from suppliers. The research was performed as an explanatory single case study involving an auto manufacturer located in Europe and some of its suppliers. Empirical evidence revealed that non-accomplishments of functional specifications from the supplier may reflect a fragmented view of targets, as well as a distributed evaluation of suppliers between functional departments within the customer company in the product creation process. Some functional departments of the customer company were found to be more collaborative with suppliers than others, especially those involved in the preparation for series production and during series production. Experience of these departments should be of crucial importance in the supplier evaluation and selection process

Employment effects of minimum wages in Europe revisited

The aim of this paper is to estimate the effect of minimum wage on employment rates taking into account potential nonlinearity. Focusing on three age groups, we find a significant nonlinear relationship between the minimum wage and employment for the young (15-24 years) and older working-age (55-64 years) groups, whereas for the prime-age workers (25-54 years) the minimum wage does not have a significant non-linear effect. Negative effect of the minimum wages on employment is stronger if the labor markets are otherwise strictly regulated and when workers are relatively unproductive

Employment effects of minimum wages in Europe revisited

The aim of this paper is to estimate the effect of minimum wage on employment rates taking into account potential nonlinearity. Focusing on three age groups, we find a significant nonlinear relationship between the minimum wage and employment for the young (15-24 years) and older working-age (55-64 years) groups, whereas for the prime-age workers (25-54 years) the minimum wage does not have a significant non-linear effect. Negative effect of the minimum wages on employment is stronger if the labor markets are otherwise strictly regulated and when workers are relatively unproductive

Employment effects of minimum wages in Europe revisited

The aim of this paper is to estimate the effect of minimum wage on employment rates taking into account potential nonlinearity. Focusing on three age groups, we find a significant nonlinear relationship between the minimum wage and employment for the young (15-24 years) and older working-age (55-64 years) groups, whereas for the prime-age workers (25-54 years) the minimum wage does not have a significant non-linear effect. Negative effect of the minimum wages on employment is stronger if the labor markets are otherwise strictly regulated and when workers are relatively unproductive

Employment effects of minimum wages in Europe revisited

The aim of this paper is to estimate the effect of minimum wage on employment rates taking into account potential nonlinearity. Focusing on three age groups, we find a significant nonlinear relationship between the minimum wage and employment for the young (15-24 years) and older working-age (55-64 years) groups, whereas for the prime-age workers (25-54 years) the minimum wage does not have a significant non-linear effect. Negative effect of the minimum wages on employment is stronger if the labor markets are otherwise strictly regulated and when workers are relatively unproductive