This paper investigates which factors shape popular support for the taxation of wealth in Germany, a country with one of the highest levels of wealth inequality in Western Europe. Although public support for progressive taxation in general is strong, no tax on personal net wealth is currently levied. Against this backdrop, we ask how objective and subjective self-interest, information about wealth inequality and deservingness valuations regarding the wealthy affect popular support for a personal wealth tax. Particular attention is paid to the interaction between self-interest and deservingness. Using original survey data and a vignette design, we find that subjective self-interest is more important than objective self-interest, and that providing information on aggregate wealth inequality can shift the attitudes of those who are otherwise indifferent in favour of wealth taxation. Furthermore, deservingness valuations impact support for taxation in important ways. Factors indicating meritocratic wealth accumulation reduce support, and this is especially pronounced among low-status respondents. By contrast, while non-meritocratic factors increase support for taxation, these effects are largely off-set in privileged groups. Altogether, these findings suggest that self-interest and deservingness valuations impact attitudes towards wealth taxation in opposing directions, and that providing information to those otherwise indifferent might increase redistributive preferences.

The article reviews the relevance and methodological utility of welfare regime typologies for the study of professional sense-making in social work with families. Focus groups were carried out with social workers in European and Latin American countries representing four different policy regimes. A case vignette was used to elicit social workers’ descriptions of how welfare policy may influence how they understand their work task and the notion of family. The research team identified methodological challenges of general relevance in similar policy-practice studies. There were paradoxes in terms of homogeneity on the regime level vs. heterogeneity within and between national services. Pitfalls appeared in the selection of regime-typical cases, language/cultural barriers, and in deciding organisational level. The article shows that welfare typologies have potentialities in that they may provide a helpful analytical basis for theoretical and practical reasoning in which syntheses between policy and practice can be explored, discussed and challenged.

Older workers throughout Europe are increasingly expected to participate longer in the labour market. While training appears to increase workers’ employability, prior research indicates that employers are less prone to provide training with increasing age of the workers. In this study, we aim to provide a better understanding of what affects employers’ considerations. We conduct a vignette experiment among Dutch employers to investigate how the government and workers themselves can exert influence on employers’ willingness to provide training. Our analyses show that employers’ provision of training declines with workers’ age, and additionally reveal two mitigating mechanisms. First, government reimbursements appear to work as a buffer: when reimbursements are offered, the decline in employers’ willingness to offer training is less pronounced throughout workers’ careers. Second, workers’ interest in training has a delaying effect: when workers are interested in training, employers’ willingness to provide training remains rather stable until workers are aged about 55, and decreases only afterwards. This contrasts the constant decline with age when workers had no interest in training. Our findings emphasise that employers’ considerations cannot be understood without taking the context into account, because governments and workers can affect employers’ decisions through cost reduction and social exchange relations, respectively. More research is needed to disentangle other possible underlying mechanisms.

Retirement is characterised as a dynamic process that has several different outcomes, from early retirement to re-entry to the labour force. Recent studies of the Dutch population show that a substantial number of early retirees re-enter the workforce after early retirement, but others do not succeed even though they want to return to paid work. An often-named reason for their failures is bias in the selection process. This raises the questions as to what restrictions do early retirees face in the labour market and what are the characteristics that enhance or limit their hiring chances? The aim of this study was to identify the individual and organisational characteristics that influence managers' hiring decisions, and for the purpose a vignette study among Dutch managers and business students was conducted. Profiles of hypothetical early retirees were presented to the respondents who were then asked to make decisions whether of not to employ the individual. The results show that hiring early retirees is of low priority to both managers and students, and depends to a large extent on organisational factors (such as personnel shortages) and the age of the retiree. The findings suggest that despite equal opportunities policies, age discrimination is still present on the Dutch labour market and that managers generally hinder the re-employment of workers approaching the retirement age.