Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?

2006 ◽  
Vol 226 (4) ◽  
Author(s):  
Heinrich Jess
Keyword(s):  
Social Insurance ◽  
Point Of View ◽  
Pension Insurance ◽  
Social Insurance System ◽  
Household Level ◽  
Social Law ◽  
Econometric Methods ◽  
Social Security Benefits ◽  
Efficiency Effects ◽  
The Impact

SummaryMany studies’ regulatory aim is to have non-insurance entitlements of the social insurance system funded by taxes. Since most studies use (macro)econometric methods, changes in household behaviour are not shown and the allocative effects resulting from tax funding are not sufficiently taken into consideration. It is the intention of the present study to fill this gap. A numerical equilibrium model of overlapping generations with a disaggregated household sector is used in the study. Differentiation is made according to occupational groups and income brackets. Furthermore, the relevant interdependences between tax and social law are modelled at the household level. The study examines the impact of partial tax funding of benefits of the state health and pension insurance. Since the resulting efficiency effects are explicitly derived, it is shown that from an allocative point of view the combined funding from higher income and consumer taxes, which is often favoured for distributional purposes, is inferior to a pure funding from consumer taxes. Combined funding is not needed, since the primary assumption of a regressive burden on contributors resulting from a consumer tax increase does not arise in the simulation study. In addition, it is shown that partial funding of health care benefits by consumer tax increases is not associated with an excess burden. Of all the examined funding alternatives, such a partial funding seems to be superior due to allocative neutrality and the resulting distributional effects.

PRINCIPLE OF (NON) CUMULATION, THAT IS, ABOUT THE CONFLUENCE OF THE RIGHT TO A RETIREMENT PENSION FROM THE GENERAL AND MILITARY SYSTEMS

2021 ◽  
Vol specjalny (XXI) ◽  
pp. 707-716
Author(s):  
Justyna Czerniak-Swędzioł
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
General System ◽  
Social Solidarity ◽  
Pension Insurance ◽  
Social Insurance System ◽  
Retirement Benefits ◽  
Retirement Pension ◽  
Constitutional Principle ◽  
The Right

Professional soldiers have their own social security system, separate from the general social insurance system, which provides social protection in the event of long service, total incapacity to serve and the death of the breadwinner (pension benefits). At the same time, a professional soldier can accumulate and receive two pensions from different systems, ie universal and reserve. However, the principle of accumulation of benefits based on the applicable provision is dedicated to a narrow group of entitled persons. The principle of non-cumulation is considered to be the basic and dominant one. It is an expression of the principle of risk solidarity in force in social insurance law and is not inconsistent with the constitutional principle of equality expressed in Art. 32 of the Polish Constitution. In the event of the overlapping of the right to several benefits specified in the Act, the pension authority is obliged to pay only one (higher) benefit, even if this right results from various acts, and the possibility of combining benefits must be clearly indicated in the provisions of law. Separation of the insurance and supply system allows each of these systems to fulfill separate obligations towards professional soldiers, not related to the general system. Maintaining the principle that for the same period of retirement pension insurance, two retirement benefits cannot be awarded simultaneously (Article 5 (2a) (2a) of the Pension Act). The exception to the principle of non-accumulation (ie the principle of collecting one benefit) in the case of a professional soldier remaining in service before January 2, 1999 is not determined by the date of admission to service, but the lack of the possibility to calculate the military pension taking into account the “civil” retirement age. The convergence of the right to benefits (from the general and military pension) with the parallel occurrence of these events is contrary to the constitutional principle of social justice. It is not socially just to deprive an insured person who has met the statutory requirements of the right to benefits solely on the basis of social solidarity. In such situations, a significant part of the retiree’s professional life is not reflected in the amount of received retirement benefits.

scholarly journals The Gender Issue in Entrepreneurship Activity: the Current Perception of Entrepreneurs

2020 ◽  
pp. 42-52
Author(s):  
A. Kharlamova ◽  
A. Stavytskyy
Keyword(s):  
New Technologies ◽  
Developed Countries ◽  
Creative Industries ◽  
Point Of View ◽  
Entrepreneurial Activity ◽  
Econometric Methods ◽  
Entrepreneurial Activities ◽  
Maximum Similarity ◽  
The Impact ◽  
Gem Data

Today, the issue of gender and equal opportunities for women and men is raised more and more often. That is despite the fact that in developed countries there are very massive feminization trends. Нowever, the development of new technologies, the transition to online life brings gender issues to the fore in the context of new geoeconomic challenges, such as the development of creative industries, digitalization, rising unemployment, growing social and economic inequality. Looking to the future is impossible without understanding the impact of the past. This paper examines three countries, principle economic partners of Ukraine, which had a socialist past, although formed in different socio-cultural vectors, and those that show different rates of development and use different economic models. The working hypothesisis as follows: whether gender entrepreneurship differs in these countries. The database is taken from the Global Entrepreneurship Monitoring (GEM) and investigated using statistical and econometric methods. The results showed that with the maximum similarity of perceptions of entrepreneurs in analyzed countries, the gender difference still exists in the direction of greater entrepreneurial activity of women in the country, which shows higher economic performance today. It should be noted that the main problem and limitation of this study is the source of data, which is based on monitoring, which does not cover all countries of the world, so in particular it does not contain data on Ukraine. In addition, from the point of view of the input data collected by GEM, we have almost equal proportions of surveyed men and women, both in general and those engaged in entrepreneurial activities. But this is not fully representative. Because demographic composition in these countries differs. It is also worth noting that the GEM data is a survey conducted by a trusted institution in the country, which is not fully representative for cross-country comparison.

scholarly journals SOCIAL INSURANCE SYSTEMS IN RUSSIA AND GERMANY: SOCIOLOGICAL ANALYSIS

2019 ◽  
Vol 25 (2) ◽  
pp. 93-115
Author(s):  
Inna V. Kolodeznikova ◽  
Roman V. Kondurov ◽  
Diana V. Galitskayа
Keyword(s):  
Social Insurance ◽  
Point Of View ◽  
Federal Republic Of Germany ◽  
Economic Stability ◽  
Social Insurance System ◽  
Insurance System ◽  
The Social ◽  
Protection Mechanisms ◽  
German Model ◽  
Russian Model

Social insurance occupies a special place in the entire social policy of the state. Developed system of social insurance in the country provides citizens with effective protection mechanisms and thereby ensures economic stability and creates an atmosphere of social cohesion in society. At present, social insurance systems in Russia and Germany have significant differences that include both the structure and functioning of each type of insurance separately. These differences in the organization of social insurance systems in Russia and Germany are traceable from the very beginning. System of social insurance in modern Russia has been developing to a certain extent inconsistently and to the present time still is not completely formed. The German system developed gradually and improved with regard to the features of the interests of society at various stages of its development. The establishment of the Federal Republic of Germany as a social state determined the modern model of the social insurance system. Therefore, the study of the German model is interesting from the point of view of the subsequent possible introduction of its elements into Russian insurance practice. The article compares social insurance systems of Russia and Germany. The components of the systems are studied; their similarities and differences are revealed. Opinions of experts of the Federal Service for Labor and Employment on the prospects and problems of the development of the Russian model of the social insurance system and the possibility of using the German insurance experience in Russian practice are given.

scholarly journals Can Workfare Programs Moderate Conflict? Evidence from India

2020 ◽  
Vol 18 (6) ◽  
pp. 3337-3375 ◽  
Author(s):  
Thiemo Fetzer
Keyword(s):  
Social Insurance ◽  
Public Employment ◽  
Alternative Source ◽  
Productivity Shocks ◽  
Social Insurance System ◽  
Insurance System ◽  
Weather Shocks ◽  
Adverse Weather ◽  
Household Incomes ◽  
The Impact

Abstract Can public interventions persistently reduce conflict? Adverse weather shocks, through their impact on incomes, have been identified as robust drivers of conflict in many contexts. An effective social insurance system moderates the impact of adverse shocks on household incomes, and hence, could attenuate the link between these shocks and conflict. This paper shows that a public employment program in India, by providing an alternative source of income through a guarantee of 100 days of employment at minimum wages, effectively provides insurance. This has an indirect pacifying effect. By weakening the link between productivity shocks and incomes, the program uncouples productivity shocks from conflict, leading persistently lower conflict levels.

Variation in Water Demand Responsiveness to Utility Policies and Weather: A Latent-Class Model

2019 ◽  
Vol 06 (01) ◽  
pp. 1950006 ◽  
Author(s):  
Janine Stone ◽  
Christopher Goemans ◽  
Marco Costanigro
Keyword(s):  
Water Demand ◽  
Fixed Effects ◽  
Latent Class ◽  
Latent Class Model ◽  
Severe Drought ◽  
Class Model ◽  
Policy Responsiveness ◽  
Household Level ◽  
Econometric Methods ◽  
The Impact

Water utilities use demand-side management (DSM) policies to incentivize conservation during shortages. However, because utilities often use DSM policies for the first time during drought, it may be difficult to determine the extent to which policy responsiveness relates to an overall conservation culture, and short-term policy responsiveness may not be generalizable to non-drought periods. This research evaluates the impact of drought and utility policies using 10 years of household-level panel data in the first known application of a fixed-effects, latent-class model [Deb, P and PK Trivedi (2013). Finite mixture for panels with fixed effects. Journal of Econometric Methods, 2(1), 35–51] to water demand data. This flexible estimation approach identifies heterogeneity in policy responsiveness over time as it relates to drought conditions and changes in the utility’s billing structure. Two classes of water demand are identified — one associated with responsiveness to weather and a second with responsiveness to policies. In the class of water demand associated with weather, households are less sensitive to policy changes but exhibit increased sensitivity to precipitation both when the utility is actively promoting conservation (during severe drought) and in post-drought years. Implications for long-term effectiveness of utility conservation policies are discussed.

scholarly journals Financial provision of Poland’s social insurance: security aspect

2021 ◽  
Vol 2021 (1) ◽  
pp. 117-126
Author(s):  
Taras ТOKARSKYI ◽  
Keyword(s):  
Interest Rates ◽  
Social Insurance ◽  
Deep Understanding ◽  
Economic Security ◽  
Western World ◽  
Pension Insurance ◽  
Social Insurance System ◽  
The Social ◽  
Family Benefits ◽  
The Republic

The article analyzes the general principles of financial security of social insurance in the Republic of Poland under the prism of economic security of the state. Attention is paid to social priorities, which are indicators of democratization of the country, the need to develop a deep understanding of the social system as its driving force. Design models of financial provision of social insurance civilized Western world can be a way to build a European state, which formed the basis of insurance in Ukraine. Using projected national capacity to change the social insurance system in Ukraine does not always find confirmation of its effectiveness. Therefore, in practice, is a valuable experience for us close mentality of countries, including the practice of social insurance in Poland. Provided formed their own development potential of the social priorities of stimulating the experience of others to accelerate the European integration processes, promote the establishment of friendly relations with foreign partners. Stress on the analysis of the system of financing social security in Polish Republic interesting that detailed income and expenditure for payments that are financed by the Fund, that it comes to payments from the pension fund of fund disease and to fund accidents and family benefits payments health care and unemployment benefits. Separately, there are benefits from social insurance for farmers. Noted that the basis for social insurance in the Republic of Poland rests justice as a fundamental component of all democratic processes: interest rates for contributions for social and pension insurance are the same for all insured.

scholarly journals Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

2009 ◽  
Vol 57 (6) ◽  
pp. 179-188 ◽  
Author(s):  
Milena Otavová ◽  
Jana Gláserová
Keyword(s):  
Social Services ◽  
Social Insurance ◽  
Base Point ◽  
Point Of View ◽  
Employee Benefits ◽  
Short Term ◽  
Tax Base ◽  
Employment Benefits ◽  
Net Profit ◽  
The Impact

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits re­co­gni­tion and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is eva­lua­ted. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

scholarly journals Emergence of a Welfare State – Social Insurance in Sweden in the 1910s

2000 ◽  
Vol 29 (4) ◽  
pp. 537-551 ◽  
Author(s):  
PER GUNNAR EDEBALK
Keyword(s):  
Welfare State ◽  
Social Insurance ◽  
Pension System ◽  
Western World ◽  
Pension Insurance ◽  
Sickness Insurance ◽  
Social Insurance System ◽  
Insurance System ◽  
Work Related ◽  
Pension Insurance System

Two important dimensions of the Swedish social insurance system are those of universality (encompassing the entire population) and of compensation for loss of income. The decisions basic to the Swedish social insurance system and thus to the Swedish Welfare State were made during the 1910s. A universal pension insurance system was decided upon in 1913. This was the world's first universal public insurance system. Pensions were provided both in cases of disability and of a person reaching the age of 67. Important factors explaining this decision were that Sweden had the oldest population in the Western world and thus high expenditures for poor relief, and that as the reporting and taxation of individual incomes had just been introduced it became possible to finance a universal pension system by means of compulsory contributions by the individual (a special earmarked tax).The establishment of a pension insurance system provided the basis for a system of insurance for work-related injuries, in 1916. It included the entire workforce and was the most modern of its kind. The presence of a pension insurance system and insurance for work-related injuries pointed to the need for a sickness insurance system. This was designed to deal with simple cases of injury as well as with more serious cases of illness or injury that could lead to disability. A proposal was presented in 1919. A serious deflationary crisis after the First World War and high levels of unemployment during the period between the two world wars made it impossible to introduce a sickness insurance system.

Reform will overhaul social insurance system in China

2018 ◽  
Keyword(s):  
Social Insurance ◽  
Work Injury ◽  
Institutional Reforms ◽  
Social Insurance System ◽  
Content Type ◽  
Insurance Reform ◽  
Administrative Efficiency ◽  
Significant Step ◽  
Corporate Social ◽  
The Impact

Subject Social insurance reform in China. Significance The responsibility for collecting social insurance contributions will be transferred from various local departments to the tax authorities alone on January 1 next year. This includes basic social insurance, basic medical insurance, unemployment insurance, work injury insurance and maternity insurance. The change takes place in a broader context of institutional reforms to improve administrative efficiency, transparency and accountability. Impacts Companies may also find ways to get around the regulations, for example by hiring workers on temporary contracts. A better enforcement of corporate social insurance contributions will be a significant step towards a functioning welfare state in China. Tax cuts and reduced contribution rates will help to soften the impact on firms.

scholarly journals Does Social Insurance Block the Inter-Generational Transmission of Poverty? Evidence from the 2018 China Family Panel Survey

2022 ◽  
Vol 14 (2) ◽  
pp. 750
Author(s):  
Xianhua Dai ◽  
Nian Gu
Keyword(s):  
Instrumental Variable ◽  
Social Insurance ◽  
Geographical Location ◽  
Probit Model ◽  
Medical Insurance ◽  
Panel Survey ◽  
Pension Insurance ◽  
Generational Transmission ◽  
Using Data ◽  
The Impact

In this research, we explored whether participation in pension insurance and medical insurance for children and fathers blocks the inter-generational transmission of poverty. Using data from the China Family Panel Survey of 2018, this paper took the average level of insurance participation of a sample group as an instrumental variable, applied the IV-probit model, and found that the participation of children in pension insurance and the participation of fathers in medical insurance significantly reduce the probability of the inter-generational transmission of poverty, but that the participation of children in medical insurance and the participation of fathers in pension insurance increase it. These results were robust. Furthermore, there was heterogeneity in household registration, geographical location, and marriage with regard to the impact of social insurance participation on the inter-generational transmission of poverty. These results could help the formulation of anti-poverty policies to address the inter-generational transmission of poverty.

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