The Case for Equivalent Taxation of Social Security Benefits in Europe
Author : Henk Vording
Publisher :
Page : 25 pages
File Size : 31,40 MB
Release : 1996
Category :
ISBN :
Author : Henk Vording
Publisher :
Page : 25 pages
File Size : 31,40 MB
Release : 1996
Category :
ISBN :
Author :
Publisher :
Page : 0 pages
File Size : 46,4 MB
Release : 1990
Category :
ISBN :
Author : Bruno Peeters
Publisher :
Page : pages
File Size : 33,8 MB
Release : 2016
Category :
ISBN :
In almost all Member States social security benefits are financed by a mix of social security contributions and taxes, albeit with great differences between the Member States regarding the share and the design of each of these methods of financing. As to the benefits, social benefits are traditionally defined by the various social security branches. But sometimes tax systems provide for certain advantages with a social goal, such as tax reductions for children or for disability. In all these cases Member States conduct their social policy partly through tax measures. This article explores these interactions between social and tax policy from the perspective of Member States' sovereignty. To which extent does European Union (EU) law limit the powers of Member States to decide for themselves which policy field (social or tax) is used to obtain social goals? And how can EU law be applied and interpreted to respect or to restore this sovereignty? The article firstly outlines the basic features of EU social security coordination and EU personal income tax law. It then analyses how EU law and in particular case law of the Court of Justice deals with situations where these policy fields interact and how it impacts on Member States' choices to integrate elements of social policy in their tax policy.
Author : Martin Feldstein
Publisher : University of Chicago Press
Page : 484 pages
File Size : 29,46 MB
Release : 2008-04-15
Category : Political Science
ISBN : 0226241823
This volume represents the most important work to date on one of the pressing policy issues of the moment: the privatization of social security. Although social security is facing enormous fiscal pressure in the face of an aging population, there has been relatively little published on the fundamentals of essential reform through privatization. Privatizing Social Security fills this void by studying the methods and problems involved in shifting from the current system to one based on mandatory saving in individual accounts. "Timely and important. . . . [Privatizing Social Security] presents a forceful case for a radical shift from the existing unfunded, pay-as-you-go single national program to a mandatory funded program with individual savings accounts. . . . An extensive analysis of how a privatized plan would work in the United States is supplemented with the experiences of five other countries that have privatized plans." —Library Journal "[A] high-powered collection of essays by top experts in the field."—Timothy Taylor, Public Interest
Author :
Publisher :
Page : 12 pages
File Size : 12,19 MB
Release : 1988
Category : Income tax
ISBN :
Author : Philip R. de Jong
Publisher : Routledge
Page : 435 pages
File Size : 13,19 MB
Release : 2019-07-23
Category : Social Science
ISBN : 0429799268
First published in 1997, this volume examines why, while mature welfare states are being trimmed and privatised, new social welfare arrangement are implemented in formerly communist and newly industrialised countries. The papers in this volume bring together these different worlds, but also different academic approaches. Micro-economic analyses of social insurance and welfare systems are joined with broader political descriptions of social policy in such disparate regions as Scandinavia, China, Italy, Poland and South Africa. They give the reader a sense of the fundamental problem of finding a social welfare system that fits specific economic and cultural conditions. This volume is the second in a series on international studies of issues in social security. The series is initiated by the Foundation for International Studies on Social Security (FISS). One of its aims is to confront different academic approaches with each other, and with public policy perspectives. Another is to give analytic reports of cross-nationally different approaches to the design and reform of welfare state programs. The present and next volume form a twin set in the sense that they both are based on selections from papers presented at seminars held by FISS in 1994-1996.
Author :
Publisher :
Page : 52 pages
File Size : 50,54 MB
Release : 1998
Category : Aliens
ISBN :
Author : U. Muehlberger
Publisher : Springer
Page : 229 pages
File Size : 16,92 MB
Release : 2007-10-17
Category : Business & Economics
ISBN : 0230288782
This book investigates work relationships on the border between employment and self-employment. Bringing together economic, sociological and legal research approaches, it analyses why firms deploy dependent self-employed workers, why individuals supply this form of work and by which informal and formal mechanism dependency is created.
Author : United States. National Commission on Social Security Reform
Publisher :
Page : 298 pages
File Size : 40,49 MB
Release : 1983
Category : Disability insurance
ISBN :
Author : Jos Berghman
Publisher :
Page : 96 pages
File Size : 29,87 MB
Release : 1993
Category : Political Science
ISBN :
This book deals with the relation between social security and taxation. It examines various ways of reaching social policy goals, by fiscal measures or social security benefits. The book also considers the advisability of using direct and indirect taxation to finance social security. The EU coordination in social security matters is also discussed.