The impact of HIV/AIDS on social security contributions: The case of Zimbabwe

2007 ◽  
Vol 60 (4) ◽  
pp. 23-46
Author(s):  
Henry N. Chikova ◽  
Camillo F. Chinamasa
Keyword(s):  
Social Security ◽  
Social Security Contributions ◽  
The Impact ◽  
Hiv Aids

scholarly journals Personal Income Tax and Social Security Coordination in Cross-Border Employment – a Case Study of the Czech Republic and Denmark

2019 ◽  
Vol 21 (1) ◽  
pp. 23-41 ◽  
Author(s):  
Jana Tepperová
Keyword(s):  
Social Security ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Czech Republic ◽  
Cross Border ◽  
Social Security Contributions ◽  
The Impact ◽  
The Eu

Neither personal income tax nor social security is harmonised within the EU. Social security systems are coordinated at EU level whereas personal income tax in cross-border situations is governed by respective double tax treaties. In most EU countries, personal income tax and social security contributions are relatively distinct payments. This article examines problems surrounding the interaction between personal income tax and social security contributions on a national and international level based on a case study of cross-border employment between the Czech Republic and Denmark. As the Czech and the Danish systems are designed very differently, the case study allows for clear illustration of the issue at-hand. The aim is to identify the elements influencing the impact of different coordination rules in personal income tax and social security contributions, illustrate and discuss the potential problems of such mismatches between the two payments. The impact on final payments differs, not only due to the different levels of coordination of the payments, but also due to the different designs of the two national systems. Thus, it would be very difficult to address all the scenarios with a one size fits all measure for all the EU Member States that would overcome the differences in this coordination.

scholarly journals The Impact of HIV/AIDS Regarding Informal Social Security: Issues and Perspectives from a South African Context

2017 ◽  
Vol 13 (3) ◽  
pp. 407
Author(s):  
Clarence Itumeleng Tshoose
Keyword(s):  
South Africa ◽  
Social Security ◽  
South African ◽  
Social Impact ◽  
Social Assistance ◽  
People Living With Hiv ◽  
Social Reciprocity ◽  
Living With Hiv ◽  
The Impact ◽  
Hiv Aids

The purpose of the article is to examine the right to social assistance for households living with HIV/AIDS in South Africa. In particular, the article focuses on the impact of this pandemic on households' access to social assistance benefits in the wake of the HIV/AIDS pandemic, which has wrought untold sorrow and suffering to the overwhelming majority of households in South Africa. The article analyses the consequences of HIV/AIDS in relation to households' support systems, care and dependency burdens, and the extent to which the household members either acknowledge the illness (enabling them to better engage with treatment options) or alternatively, deny its existence. The article commences by reviewing the literature concerning the effects and social impact of HIV/AIDS on the livelihoods of households and their families. The social reciprocity that underpins households' livelihoods is briefly recapitulated. The article concludes that, while recent policy developments are to be welcomed, the current South African legal system of social security does not provide adequate cover for both people living with HIV/AIDS and their families. More remains to be done in order to provide a more comprehensive social security system for the excluded and marginalised people who are living with HIV/AIDS and their families.

Budget impact analysis of the HIV/AIDS treatment on a national scale: a study from the Vietnam Social Security perspective

MedPharmRes ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 8-14
Author(s):  
Nhac-Vu Hoang-Thy ◽  
Thi-Ngoc-Van Tran ◽  
Thi-Thu-Ha Do
Keyword(s):  
Social Security ◽  
Impact Analysis ◽  
Budget Impact ◽  
Social Health Insurance ◽  
Treatment Goal ◽  
Sensitivity Analyses ◽  
National Scale ◽  
Mean Values ◽  
The Impact ◽  
Hiv Aids

Objectives: To analyze the budget impact of the HIV/AIDS treatment on a national scale, from the Vietnam Social Security (VSS) perspective. Methods: A model with a 5-year time horizon was developed. The total first year direct medical cost (DMC) and its cost components were estimated for HIV-infected populations each year. Budget impact was described through the proportion of the DMC over the social health insurance (SHI) budget. A scenario analysis was conducted with four settings of different proportions of members and coverage levels of the SHI. All costs were converted to 2020 US dollars. 1-way sensitivity analyses were conducted with variations of mean values in a range of ±25%. Results: The total DMC was estimated at $1.8M (10,000 cases) to treat all new infections and $27.7M (150,000 cases) to reach the treatment goal of the Ministry of Health (MOH) in 2020. The total DMC accounted for 0.6% of the SHI budget for the year 2020 to meet the treatment goal. The costs of CD4-count test and fully suppressive regimen containing Tenofovir Disoproxil Fumarate (TDF) were identified as key cost drivers. The proportion of the total DMC over the SHI budget among different scenarios did not vary significantly. Conclusion: This is the first-ever study analyzing the budget impact of the HIV/AIDS treatment on a national scale, from the VSS perspective. The results showed that the cost of HIV/AIDS care was economical and the impact on the SHI budget was reasonable. Findings could be used to notify the MOH to allocate domestic resources and to optimize the current programs.

scholarly journals The Impact on Unemployment of Social Security Contributions: the Empiricial Analysis in Turkey

2017 ◽  
Vol 6 (1) ◽  
pp. 142
Author(s):  
Filiz Giray ◽  
Mehmet Çınar
Keyword(s):  
Social Security ◽  
Unemployment Rate ◽  
Time Series Data ◽  
Oecd Countries ◽  
Series Data ◽  
Macroeconomic Factors ◽  
Social Security Contributions ◽  
Long Run ◽  
The Impact ◽  
Bound Test

Social security contributions are important public incomes after taxes in OECD countries. Beside, social security contributions as a mean of the finance of social security system is a determiner on the main macroeconomic factors such as savings, employment, the cost of employment, the level of shadow economy, economic growth, competitiveness and income inequality. Employment has been important policy goals in Turkey like many OECD countries during recent decades. High unemployment rate is a serious problem for countries. Effecting negatively labor market, high burden of social security contributions causes low level of employment. The aim of this study is to find the relationship between social security contributions and unemployment for Turkey. Therefore, we can evaluate whether reducing social security contributions is a way reducing of unemployment or not. We use time series data during period 1965-2015. The research methodology is based on an analysis of indicators as unemployment rate, social security contributions as percentage of GDPs, the percentage of total tax revenues. Unit root test is non-stationary for social security contributions. On the other hand, unemployment is stationary for related period. The long run relationship between variables was tested by ARDL bound test approach. Based on the sample results, there is a long run cointegration between social security contributions and unemployment rate (both as percentage of GDP and percentage of taxation).

scholarly journals Labour market effects of social security contributions reform in Serbia

2016 ◽  
Vol 61 (208) ◽  
pp. 73-91 ◽  
Author(s):  
Jelena Zarkovic-Rakic ◽  
Sasa Randjelovic ◽  
Marko Vladisavljevic
Keyword(s):  
Social Security ◽  
Labour Supply ◽  
Simulation Models ◽  
Full Time ◽  
Market Effects ◽  
Social Security Contributions ◽  
Micro Simulation ◽  
Working Age ◽  
Supply Model ◽  
The Impact

In Serbia the inactivity rate of the working-age population is close to 40%, among the highest in Europe. The country also faces a high informal employment rate of 24%. Previous research has argued that high levels of informality and inactivity are mostly due to a high effective tax wedge at low wage levels caused by a minimum base for calculation of social security contributions (SSC), sudden withdrawal of means-tested benefits once formal income is earned, and low progressivity of income tax. This paper evaluates the impact of the minimum SSC base reform scenarios on labour supply and employment formalization using tax and benefit micro-simulation models together with the structural discrete choice labour supply model based on the Survey on Income and Living Conditions Data. Although we do not find positive employment effects of the reform, it would be premature to deduce that abolishment of the minimum SSC base is not needed. At this stage in our research, until alternative labour-supply modelling is applied, with both sector and hours of work choice alternatives, it is only safe to conclude that the proposed reform will not significantly contribute to the transformation of informal full-time to formal full-time jobs.

scholarly journals The Impact of Minimum Wage Changes on Management in the Czech Republic

2016 ◽  
Vol 7 (3) ◽  
pp. 183-189 ◽  
Author(s):  
Natalie Uhrová ◽  
Petr Skalka
Keyword(s):  
Czech Republic ◽  
Social Security ◽  
Minimum Wage ◽  
Employment Contracts ◽  
The Czech Republic ◽  
Social Security Contributions ◽  
Managerial Decisions ◽  
The Impact

Abstract The extent of social security contributions paid by both employers and employees in the Czech Republic is considered one of the biggest problems of the Czech economy. At the same time, the minimum wage in the Czech Republic has been repeatedly changed in recent years and even months, and thus the aim of this paper is to identify and discuss possible consequent changes in managerial decisions in Czech firms that could be examined in further analyses. We suggest the hypothesis that Czech firms are lowering their costs via the substitution of employment agreements for employment contracts in order to avoid social security contributions paid by the employer.

The Impact of the Minimum Wage on Working Hours

2020 ◽  
Vol 240 (2-3) ◽  
pp. 233-267 ◽  
Author(s):  
Patrick Burauel ◽  
Marco Caliendo ◽  
Markus M. Grabka ◽  
Cosima Obst ◽  
Malte Preuss ◽  
...  
Keyword(s):  
Social Security ◽  
Minimum Wage ◽  
Working Hours ◽  
Difference In Differences ◽  
Hours Worked ◽  
Social Security Contributions ◽  
Common Trend ◽  
Actual Working ◽  
The Common ◽  
The Impact

AbstractThe present paper analyzes how the statutory minimum wage introduced on January 1, 2015, has affected working hours in Germany up to 2016. The data used come from the Socio-Economic Panel (SOEP), which provides not only contractual working hours but also actual hours worked. Using a difference-in-differences estimation approach, we find a significant and robust reduction in contractual working hours among employees who are subject to social security contributions and earned less than the minimum wage before the introduction. The effect in 2015 is about −5 % and corresponds to a 1.7 hours reduction in average weekly working hours. The effect on actual hours is smaller and estimated less precisely. Extending the analysis until 2016 does not yield significant effects on contractual or actual working hours, while some specifications reject the common trend assumption.

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