The study looked at how raising taxes on capital income and using the extra money to lower social security contributions on wages could help reduce unemployment and boost economic growth. By using a model that considers factors like growth, unemployment, and social security benefits, the researchers found that this approach could not only increase employment but also stimulate economic growth. When looking at data from European countries, it was shown that if the initial capital income tax isn't too high, this reform could lead to higher employment rates and economic growth.