Research by political scientists on the modern welfare state focuses on its historical development and on the emergence of distinctive welfare state regimes. Research conducted in the past decade has also been concerned with the implications for the welfare state of the recurrent crises which have afflicted western economies since the late 1970's. However, while the politics of building welfare states are now better understood, there remains little systematic study of the politics of their retrenchment, a phenomenon which has been under way for the past two decades in most advanced capitalist states. This study examines the politics of retrenchment in Canada over the period 1978 to 1993. Focusing on three categories of federal income security programmes (family benefits, retirement income programmes, and Unemployment Insurance), the thesis describes a gradual shift in programme design away from universality and toward greater selectivity. Concomitant with this development was an increasing reliance on the tax system as an instrument of social policy. Applying Gosta Esping-Andersen's analysis of welfare state regimes, the thesis contends that the cumulative effect of programme retrenchment during this period was to reinforce the liberal-residualist character of Canada's welfare state at the expense of its social democratic aspects. In an effort to explain the process of welfare state retrenchment in Canada, within and between different categories of income security programmes, the thesis tests hypotheses associated with three major approaches to the study of public policy: class analysis, institutionalism, and pluralism. The thesis concludes that retrenchment in Canada was broadly facilitated by a decline in the political power resources of labour in relation to those of business. Because of the weakness of the relevant non-class pressure groups, pluralism is of limited value in explaining retrenchment outcomes. Insights into more specific patterns of retrenchment are gained from two institutionalist perspectives. The first of these, a state-centred approach, draws attention to the larger role in social policy-making that was assumed by the Department of Finance, the chief fiscal guardian of the Federal Government. The second perspective, a rational choice theory developed by Paul Pierson, provides insight into the manner in which certain retrenchment measures were formulated. Based on Kent Weaver's blame-avoidance thesis, Pierson's model provides a persuasive explanation for the reliance of Canadian governments on arcane changes to tax rules and indexation formulae as an instrument of retrenchment. Since each of the analyses provides at best only a partial explanation for the politics of welfare state retrenchment, the thesis proposes the scheme of an integrated approach which incorporates the explanatory power of class analysis and institutionalism.

Income support programs constitute an integral component of modern labour markets and represent significant fiscal commitments on the part of governments. This thesis examines two key income support programs in Canada and their impact on labour market outcomes, namely employment insurance (EI) and social assistance (SA). Together expenditures on EI and SA represented approximately 2 per cent of Canadian GDP in 1998-99 and influenced a range of labour market decisions relating to labour force participation, employment and unemployment spells. The analysis in this thesis provides new evidence on the role of the EI and SA programs on labour market outcomes by examining the interface between the programs and labour market behaviour. An analysis of the take-up of SA amongst a sample of SA eligible individuals is also undertaken that provides new evidence on the determinants of participation in the SA program in Canada. The analysis in this thesis uses the 1997 Canadian Out of Employment Panel dataset, a unique dataset that provides detailed information on the use of income support programs and employment patterns, and detailed information on a rich set of personal and household characteristics. The approach adopted in this thesis is to use a generalized probability transition model to examine the nature of the interface between income support programs and their effect on labour market outcomes. This approach allows the implications of changes in either program for use of the other program, and overall labour market outcomes, to be identified. The analysis of the SA take-up decision uses a discrete choice framework that explicitly takes account of the potential endogeneity of benefit levels available to the individual. A number of conclusions can be drawn from the analysis undertaken in this thesis. First, when the generosity of the SA program is reduced, individuals decrease use of both the SA and EI programs. Conversely, reducing the generosity of the EI program results in an increase in the use, albeit relatively small, of the SA program. The results of the analysis of the take-up decision of the SA program point to the key role of benefit levels and previous use of the program as determinants of the likelihood that an individual takes up SA.

No abstract available. / Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

M.Comm. (International Accounting) / Recently, there has been a spate of reported cases of large corporate entities paying very little, or no income tax, despite the appearance of being profitable. Enron conducted a lot of business through special purpose vehicle (SPV) companies that were structured specifically for the purpose of paying very little, if any, corporate tax, without having to reduce reported book net profits to achieve this. A study in October 2012 of Starbucks by Reuters found that the company had reported no profits and had paid no income tax for the previous 3 financial years in the United Kingdom despite sales of 1.2 billion pounds. By comparison, McDonalds had to pay tax of 80 million pounds based on a turnover of 3.6 billion pounds, and KFC paid 36 million pounds in taxes on 1.1 billion pounds turnover in the United Kingdom. Another company highlighted for paying no tax is the giant Internet company, Ebay. In its latest financial period the company paid 1 million pounds in tax, on a turnover of 800 million pounds. Again complicated tax structures are at the centre of the tax computation. Consideration has to be given to the role played by the accounting standards, if any, in this scenario, and the extent of the role played by accounting treatments. One has to question if accounting treatments are enabling companies to consistently pay lower rates of tax than is statutorily required, through mechanisms like the raising of deferred tax, or whether it is simply a question of the relevant tax legislation being formulated in a way that allows taxable income to be lower than accounting income. The extent of this book-tax gap and the amount of tax actually paid by companies have been researched to a limited degree. Several studies have been conducted on the financial results from the 1990s, where a consistent decline in the collection of tax by authorities, despite the economic boom that was in existence at that time, has been shown. Research in the 2000s tends to confirm the continuance of this trend of an ever-increasing book-tax gap. The general consensus from the literature review conducted is that the divergence between book income and taxable income is a growing trend, and taxes actually paid by corporates are declining and are on average lower than statutory tax rates.

Income support programs constitute an integral component of modern labour markets and represent significant fiscal commitments on the part of governments. This thesis examines two key income support programs in Canada and their impact on labour market outcomes, namely employment insurance (EI) and social assistance (SA). Together expenditures on EI and SA represented approximately 2 per cent of Canadian GDP in 1998-99 and influenced a range of labour market decisions relating to labour force participation, employment and unemployment spells. The analysis in this thesis provides new evidence on the role of the EI and SA programs on labour market outcomes by examining the interface between the programs and labour market behaviour. An analysis of the take-up of SA amongst a sample of SA eligible individuals is also undertaken that provides new evidence on the determinants of participation in the SA program in Canada. The analysis in this thesis uses the 1997 Canadian Out of Employment Panel dataset, a unique dataset that provides detailed information on the use of income support programs and employment patterns, and detailed information on a rich set of personal and household characteristics. The approach adopted in this thesis is to use a generalized probability transition model to examine the nature of the interface between income support programs and their effect on labour market outcomes. This approach allows the implications of changes in either program for use of the other program, and overall labour market outcomes, to be identified. The analysis of the SA take-up decision uses a discrete choice framework that explicitly takes account of the potential endogeneity of benefit levels available to the individual. A number of conclusions can be drawn from the analysis undertaken in this thesis. First, when the generosity of the SA program is reduced, individuals decrease use of both the SA and EI programs. Conversely, reducing the generosity of the EI program results in an increase in the use, albeit relatively small, of the SA program. The results of the analysis of the take-up decision of the SA program point to the key role of benefit levels and previous use of the program as determinants of the likelihood that an individual takes up SA. / Arts, Faculty of / Vancouver School of Economics / Graduate

Research by political scientists on the modern welfare state focuses on its historical development and on the emergence of distinctive welfare state regimes. Research conducted in the past decade has also been concerned with the implications for the welfare state of the recurrent crises which have afflicted western economies since the late 1970's. However, while the politics of building welfare states are now better understood, there remains little systematic study of the politics of their retrenchment, a phenomenon which has been under way for the past two decades in most advanced capitalist states. This study examines the politics of retrenchment in Canada over the period 1978 to 1993. Focusing on three categories of federal income security programmes (family benefits, retirement income programmes, and Unemployment Insurance), the thesis describes a gradual shift in programme design away from universality and toward greater selectivity. Concomitant with this development was an increasing reliance on the tax system as an instrument of social policy. Applying Gosta Esping-Andersen's analysis of welfare state regimes, the thesis contends that the cumulative effect of programme retrenchment during this period was to reinforce the liberal-residualist character of Canada's welfare state at the expense of its social democratic aspects. In an effort to explain the process of welfare state retrenchment in Canada, within and between different categories of income security programmes, the thesis tests hypotheses associated with three major approaches to the study of public policy: class analysis, institutionalism, and pluralism. The thesis concludes that retrenchment in Canada was broadly facilitated by a decline in the political power resources of labour in relation to those of business. Because of the weakness of the relevant non-class pressure groups, pluralism is of limited value in explaining retrenchment outcomes. Insights into more specific patterns of retrenchment are gained from two institutionalist perspectives. The first of these, a state-centred approach, draws attention to the larger role in social policy-making that was assumed by the Department of Finance, the chief fiscal guardian of the Federal Government. The second perspective, a rational choice theory developed by Paul Pierson, provides insight into the manner in which certain retrenchment measures were formulated. Based on Kent Weaver's blame-avoidance thesis, Pierson's model provides a persuasive explanation for the reliance of Canadian governments on arcane changes to tax rules and indexation formulae as an instrument of retrenchment. Since each of the analyses provides at best only a partial explanation for the politics of welfare state retrenchment, the thesis proposes the scheme of an integrated approach which incorporates the explanatory power of class analysis and institutionalism. / Arts, Faculty of / Political Science, Department of / Graduate

The purpose of this review is to summarize the experiments that have been presented regarding guaranteed Basic Income, performed around the world; to see if a BI might fit into ”the Swedish model”; and what further research would be needed to understand the mechanics of BI. A theory has been used, designed to compare the effects of cash transfer programs irrespective of economic level of the countries. The experiments show many similarities, such as improved school attendance and achievements, improved health, enhanced economic equality, a sense of inclusion and security, and also, where this has been studied, less crime. Where BI has been beneath the level of economic sustenance a growth of working hours including self employment has been noted, whereas in countries with an income high enough to sustain oneself a slight diminished work supply has been reported. The effects shown in the review seem to be well aligned with the visions of the Swedish welfare state, although might not be in alignment with the growing use of “work fare” in Sweden. Further research should focus on more long-lasting experiments and also to find a common ground, on which to perform them to be able to compare results.

隨著人口結構變遷(高齡化)，我國老年退休後的所得維持保障已日趨重要 ，各國對於工業化所產生的職業傷害、疾病、失業和老年等社會風險，大 都建立社會安全制度加以保障，目前我國尚未有全民性的退休制度，但對 於既存的退休維持體系，本文認為有必要加以全面性的探討，根據 Esping-Andersen對福利國家階層化的分析，指出社會安全制度本身已成 為社會階層化的體系，即不平等的根源，因此，本文企圖從平等和階層化 的觀點來分析我國老年退休所得維持體系。本文主要探討對象著重在公務 人員和勞工之退休所得維持體系，至於軍人和私立學校等退休所得維持體 系，因資料取得困難，則不加以探討。本文之分析架構分為二部分，第一 、退休所得維持體系之制度建構分析，第二、分別探討目前公務人員(狹 義的依公務人員任用法任用之公務人員)和勞工所得維持體系制度面設計 最高法定給付之所得替代率，及執行面之實際所得替代率進行統計分析及 推估。本研究結果重點如下：一、公務人員退休所得維持體系之立法特性 與階層化由歷史分析得知，公保之建制強調其為官吏人事制度，立法定位 不同於一般保險，在第二層相關退休辦法和第三層優惠存款所得保障出現 階層化現象。二、公務人員(狹義的)退休所得維持方案在制度設計上，三 層所得保障下，最高法定給付之所得替代率已達98.79\%(一次退休 金)90.70\%(月退休金)，實際給付面已相當落實，所得替代率達86.75\% ，而新制公務人員退休法施行後，公務人員所得替代率將大幅提高，所得 替率高達128. 32\%(一次退休金)或108.70\%，將加深其不平等的程度。 三、勞工退休所得維持方案之階層化一般勞工只有勞保老年給付，僅有部 分勞工可享有第二層退休所得保障，即適用勞基法的勞工，因此出現勞工 間的階層化。實際執行上，因薪資以多報少問題嚴重，平均所得替代率只 有14.31\%；而有雙重保障部分的勞工，平均所得替代率43.85\%。四 、 勞基法退休給付執行面之階層化效果根據本研究發現企業別與退休給付之 間產生了一階層化效果，除公營事業單位和大型民營企業外，大多數勞工 無法領到勞基法所規定之退休金，不論在給付件數上(詳見表6.3)，或給 付額度上(詳見表6.4)，小規模的企業都無法落實。性別與退休給付間亦 產生了階層化效果，在給付件數上，女性只佔15\%左右，其餘高達85\%皆 為男性。 /

No abstract available. / Thesis (M.A.)-University of KwaZulu-Natal, Pietermaritzburg, 2007.

South Africa is a democratic country since 1994 and transformation brought policies that aimed to address the inequalities and poverty situation countrywide. During apartheid era the existence of social assistance was more focused on minority group. Hence the eroded social inequality cannot be ignored as poverty takes its toll in our communities. It was the previously termed state maintenance grant that was phased out with the introduction of Child support grant (CSG). The purpose of CSG was to reduce child poverty; however a long list of challenges regarding the aims and objectives of the CSG surfaced. This study was about the challenges of child support grant as poverty alleviation strategy in waNobuhle community in Uitenhage. The purpose of the study was also to investigate the value CSG adds in the beneficiaries’ lives in terms of poverty alleviation and what is mostly hindering the CSG from alleviating poverty. The research design for the study could be classified as mixed designs which include qualitative and quantitative approach, taking a form of action research. A sample of 30 participants was drawn from SASSA beneficiaries. The sampling method for the study was purposive, which is a non-probability sampling. Semi structured questionnaires and semi structured interviews were utilized to collect data and the data collected was analysed thematically and descriptive statistics analysis was undertaken as well. Questionnaires to collect data from the thirty (30) CSG beneficiaries’ from KwaNobuhle community and semi structured interviews was undertaken. The most important findings that emerged from the study were that participants appeared to have a clear understanding of the fact that CSG represented a government strategy to support children, fight poverty and uplift the standard of living for the poor. However, majority of the participants were not satisfied with CSG as poverty alleviation strategy, participant’s wants government to increase the amount of CSG and to create employment opportunities. The CSG was pointed as inadequate due to the fact that all family members of the beneficiaries are dependent on the CSG. The conclusion drawn was that CSG paid to KwaNobuhle beneficiaries seemed to be achieving their aims even though the CSG is announced to be inadequate, employment is a necessity and the gap between departments serving the community. The findings of the study are discussed as suggestions to SASSA and the Department of Social development.