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.

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

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.

The principle of effective demand states that given endogenous expenditure patterns, the level of exogenous expenditure determines the level of employment. If investment represents the sole form of exogenous expenditure, employment adjusts to the level of investment. If exogenous expenditure changes, equilibrium is restored via the equilibrating variable, employment. If employment is linked in a unique way to income, we have what is referred to as the income adjustment process. The income adjustment process is investigated in a closed and a small open economy (SOE) which imports consumption and capital goods. If a SOE imports its capital goods, the causal link between investment and employment is weakened. When capital goods are imported, investment adjusts to the balance of payments and animal spirits are constrained. Certain South African data are analysed within the framework of the income adjustment process. / M.A.(Economics)

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-06-04T12:35:00Z No. of bitstreams: 1 Sidney Rezende Azevedo.pdf: 1755449 bytes, checksum: aa4e16e0504e0108a8e17052384ae516 (MD5) / Made available in DSpace on 2018-06-04T12:35:00Z (GMT). No. of bitstreams: 1 Sidney Rezende Azevedo.pdf: 1755449 bytes, checksum: aa4e16e0504e0108a8e17052384ae516 (MD5) Previous issue date: 2018-03-22 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / The purpose of the presente study is to investigate the situations of social helplessness experienced by families that receive any help from the “BolsaFamília” program in the Municipality of VárzeaPaulista -SP. The research is essentially qualitative, where were analyzed aspects related to the objective and subjective conditions of the beneficiary families and the ability to access and evaluate municipal public services, for instance health, education and social assistance. The Evaluations were made through a questionnaire applied at the households address, where it was heard reports of different situations of social abandonment experienced by these families during their lives. Material and symbolic relations between families, and the construction of feminine gender that the PBF has in addition to the discursive elements showed the occurrence of familism and pointed out the feminization of poverty. It was also evaluate how people deal with absence or presence of the State. In which dimension is happening the “non-accountability” of the state and the accountability of the families. The familismphenomenonand the interface with the PBF. The biggest Brazilian program of income transfer faces an articulation difficulty with other social policies, which makes it difficult to overlap the stigma of a social program of poverty relief. We approached different situations of social destitution that accumulates in the family dynamics which demands the offer of social protection .Questions about death in the family, accidents, evictions, famine, constant residential changes, diseases, births, discrimination, landslides, flood, maternity domestic violence, unemployment, and street situation. Situations of disrespect, humiliation and embarrassment that cause ethical-political suffering. The research shows how families, especially women, working class that doesnt have the support of the State and how much the “extended family”, like religious institution and friends/ neighbors can offer and help. In most families, occasional and restricted support. The poor women who live from the work are the same who suffer prejudice and discrimination from the several discriminating agents mentioned in the research. They are exploited by working capital and they occupy the most precarious jobs, even exploited, they need to resist to the perverse logic of social abandonment,low access and quality of the public services that accumulate according to the territory / O presente estudo se ocupa em investigar as situações de (des)proteções sociais vivenciadas pelas famílias beneficiárias do Programa Bolsa Família do Município de Várzea Paulista-SP. A pesquisa é de caráter essencialmente qualitativa, tendo sido analisados aspectos pertinentes às condições objetivas e subjetivas das famílias beneficiárias. Analisamos as condições de acesso das famílias em relação às políticas públicas e coletamos avaliações sobre os serviços públicos do município, entre os quais os de saúde, educação e assistência social. As avaliações foram feitas através da aplicação de um questionário realizado no domicílio das famílias, onde ouvimos os relatos de diferentes situações de (des)proteções sociais vivenciadas por essas famílias no decorrer de suas vidas. Identificamos relações materiais e simbólicas entre as famílias, e constatamos a construção do gênero feminino que o PBF tem para além dos elementos discursivos que revelaram a ocorrência do familismo e apontaram para a feminização da pobreza. Também avaliamos como as pessoas lidam com ausência/ presença do Estado. Em que medida está ocorrendo conjuntamente a desresponsabilização do Estado e a responsabilização da família. A pesquisa abordou a questão do fenômeno do familismo e a interface com o PBF. Em que medida o maior programa de transferência de renda condicionada do Brasil enfrenta dificuldade de articulação com as políticas sociais e assim, sobrepor-se ao estigma de programa social de alívio a pobreza. Agrupamos as situações de (des)proteções sociais que se acumulam nas dinâmicas familiares, em razão da ausência da oferta de proteção social. Questões relacionadas à morte em família, acidentes, despejos, fome, mudanças residenciais constantes, doenças, nascimentos, discriminação, desabamento, enchente, maternidade, violência doméstica, desemprego, situação de rua e na rua. Quantificamos e analisamos as situações de desrespeito, humilhação e constrangimento que causam sofrimento ético-politico. A pesquisa aponta o quanto as famílias, nelas principalmente as mulheres pobres que são pertencentes uma classe social que vive do trabalho, não contam com o apoio do Estado e o quanto as beneficiárias podem contar com as famílias extensas, instituições religiosas e amigos/vizinhos. Na maioria das famílias, um apoio esporádico e restrito. As mulheres pobres que em geral participam da classe que vive do trabalho e são exploradas pelo capital trabalho: ocupam os empregos mais precários, e mesmo exploradas, resistem à lógica perversa do desamparo social e do baixo acesso à qualidade dos serviços públicos, que se acumulam conforme o território

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-10-09T12:16:30Z No. of bitstreams: 1 Bruna Cristina Neves Carnelossi.pdf: 2214443 bytes, checksum: f2f7ce95b0d2e570cfb2439032a16420 (MD5) / Made available in DSpace on 2017-10-09T12:16:30Z (GMT). No. of bitstreams: 1 Bruna Cristina Neves Carnelossi.pdf: 2214443 bytes, checksum: f2f7ce95b0d2e570cfb2439032a16420 (MD5) Previous issue date: 2017-08-31 / Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / Access to money dissociated from the labor market, which is the purpose of this study, is addressed as a non-contributory social protection right in the form of income security right. We approached the perspectives of existing initiatives on access to money as a right of social protection for Brazilian citizens presented in three chapters. In the first, the demystification or the notion of labor as a hegemonic condition of access to money in a socioeconomic context governed by the fourth industrial revolution and through the immaterial economy, which is the chosen economic focus. Then, in the second chapter, the global growth of economic inequality and the growing need for non-contributory social protection in its income security format is the civilizing political focus used as axiological content which frames the empirical examination through the third approach of the study. The third chapter focuses on the analysis of historical forms instituted in Brazil, after 1988 Constitution, related to income security in the context of public social assistance policy. The identification of challenges to income security as a social and welfare right takes place through the empirical analysis of national provisions (Benefício de Prestação Continuada – BPC, in Portuguese) and the transfer of income from the “Bolsa Família Program” (PBF, in Portuguese). The logic of governmental management that preside these two devices, that operate forms of access to money dissociated from the labor market, paradoxically reiterates in their dynamics the liberal logic of the market, dissipating users of a possible contribution of right of citizenship. The applicant's needs, existence and experiences are rejected. Several revealing expressions emerge in the adverse conjuncture to the defense of income security as a socialwelfare right, under outrageous expressions of human dignity, the need for money to survive in the society of capital. This demonstrates the increasingly dramatic lack of protection that is exacerbated by the lack of access to a necessary standard of income security / O acesso ao dinheiro dissociado do mercado de trabalho, tema deste estudo, é aqui abordado como direito de proteção social não contributiva na forma de direito à segurança de renda. Abordam-se as perspectivas das iniciativas já existentes do acesso ao dinheiro como direito de proteção social ao cidadão brasileiro, apresentada sem três capítulos.No primeiro, a desmistificação, ou o descortinar da ideia de trabalho como condição hegemônica de acesso ao dinheiro num contexto socioeconômico regido pela quarta revolução industrial e pela economia do imaterial é o enfoque econômico escolhido.Em seguida, o crescimento global da desigualdade econômica e a crescente necessidade por proteção social não contributiva em seu formato de segurança de renda é o foco político civilizatório empregado como conteúdo axiológico que emoldura o exame empírico, por meio da terceira aproximação do estudo, presente no terceiro capítulo que focaliza a análise de formas históricas instituídas no Brasil, após a Constituição de 1988, relativas à segurança de renda no âmbito da política pública de assistência social. A identificação de desafios à segurança de renda como direito socioassistencial processa-se pela análise empírica dos dispositivos nacionais, o Benefício de Prestação Continuada (BPC) e a transferência de renda do Programa Bolsa Família (PBF). A lógica de gestão governamental que preside esses dois dispositivos, que operam formas de acesso ao dinheiro dissociado do mercado de trabalho, paradoxalmente reiteram em sua dinâmica a lógica liberal de mercado e esvaem seu usuário de um possível conteúdo de direito de cidadania.Desprezam-se necessidades, existência e experiências do demandatário. Na conjuntura adversa à defesa da segurança de renda como direito socioassistencial, emergem diversas expressões reveladoras, sob expressões ultrajantes à dignidade humana, da necessidade por dinheiro para sobrevivência na sociedade do capital. Expressa-se, assim, a desproteção, cada vez mais dramática, agravada pela destituição do acesso a um padrão necessário de segurança de renda

The principle of effective demand states that given endogenous expenditure patterns, the level of exogenous expenditure determines the level of employment. If investment represents the sole form of exogenous expenditure, employment adjusts to the level of investment. If exogenous expenditure changes, equilibrium is restored via the equilibrating variable, employment. If employment is linked in a unique way to income, we have what is referred to as the income adjustment process. The income adjustment process is investigated in a closed and a small open economy (SOE) which imports consumption and capital goods. If a SOE imports its capital goods, the causal link between investment and employment is weakened. When capital goods are imported, investment adjusts to the balance of payments and animal spirits are constrained. Certain South African data are analysed within the framework of the income adjustment process. / M.A.(Economics)