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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
191

Social forces, state pensions, and welfare state-building in South Africa and Mauritius

Phaahla, Letuku Elias 04 1900 (has links)
Thesis (PhD)--Stellenbosch University, 2015. / ENGLISH ABSTRACT: This study traces the development of the welfare state in Mauritius and South Africa from the early 1900s until the present, with specific reference made to the non-contributory old-age pension scheme. It seeks to understand the intersections between big capital, the state and broad-based social forces in heralding different welfare outcomes in the two countries. Mauritius has retained its long-standing traditions as a social democratic welfare state stretching back to the late 1950s. In contrast, the current welfare model of South Africa continues to be the embodiment of the liberal welfare state, similar to that of the ancien regime set up in 1928, even though it has maintained a generous social grants system since the advent of democracy in 1994. As a result it is important to unravel patterns of historical evolution that are responsible for different welfare outcomes in seemingly identical socio-political contexts. Similarly, it is important to scratch below the surface of these historical patterns of evolution to account for these disparate welfare frameworks which, nonetheless, exhibit identical outcomes in the social security sector in terms of their unfaltering commitment to old-age pensions. To this end the dissertation employs the comparative historical analysis approach in a bid to draw cross-national parallels between the social processes that unfolded and consequently underpinned development paradigms over time. This study suggests that accounting for the divergent policy outcomes is the disproportionate powers being wielded by neoliberal market forces within the main arteries of the South African economy, which hindered the state from defining the policy direction of its welfare framework to dovetail with expansive social reforms. This restraint was compounded by the left as a 'labour aristocracy', whose alliance with the political ruling class compromised their ability to champion the pro-poor agenda with as much vigour as they would have if they had pursued an independent course. This is a far cry from the welfare trajectory of Mauritius, in which a mutual understanding between the state, cross-class movements and capitalist market forces bridged contesting class interests by reconciling market economics with social fundamentals. Unlike in South Africa, the independence of the working classes in Mauritius – whose mobilising traditions cut across the class spectrum – has added special impetus to the social reform movement, having served as the bulwark against welfare retrenchments and/or less egalitarian reforms in the past. That the universal pension scheme and the state’s commitment to the pro-poor cause remain intact in Mauritius is a result of these pro-active class contestations. On the other hand, the absence of the balance of power struck between social actors and the economic élite in South Africa propelled a class compromise that allowed for the dominance of pensions to come at the cost of extensive social reforms. Such outcomes would not have come into effect in South Africa had the playing field for all relevant stakeholders been level, as in Mauritius. / AFRIKAANSE OPSOMMING: Hierdie studie volg die ontwikkeling van die welsynstaat in Mauritius en in Suid-Afrika vanaf die vroeë 1900’s tot op hede, met spesifieke verwysing na die nie-bydraende ouderdomspensioenskema. Dit poog om die snypunte tussen groot kapitaal, die staat en breë-basis maatskaplike kragte wat gelei het tot verskillende welsynuitkomstes in die twee lande te begryp. Mauritius het sy langdurige tradisie as ’n sosiale demokratiese welsynstaat, wat sedert die 1950’s bestaan, behou. In kontras gaan die huidige welsynmodel in Suid-Afrika voort as die beliggaming van die liberale welsynstaat, soortgelyk aan die ancien regime wat in 1928 ingestel is, selfs al het dit ’n vrygewige stelsel van maatskaplike toelae sedert die vestiging van demokrasie in 1994 onderhou. As gevolg hiervan is dit belangrik om die patrone van historiese evolusie te ontsyfer wat verantwoordelik is vir verskillende welsynuitkomstes in blykbaar identiese sosiaal-politiese kontekste. Eweneens is dit belangrik om onder die oppervlak van hierdie historiese patrone van evolusie te krap om hierdie uiteenlopende welsynraamwerke te verklaar wat nietemin identiese uitkomstes in die maatskaplike sekuriteitsektor vertoon in terme van hulle onwrikbare verbondenheid tot ouderdomspensioene. Ten einde dit te bereik gebruik hierdie proefskrif die benadering van vergelykende historiese analise in ’n poging om dwarsliggende nasionale ooreenstemmings te vind tussen die maatskaplike prosesse wat gelei het tot die skep van ontwikkelingsparadigmas oor tyd en hulle gevolglik onderskraag het. Hierdie studie stel voor dat die verklaring vir die uiteenlopende beleidsuitkomstes berus in die ongelyke magte wat binne die belangrikste kanale van die Suid-Afrikaanse ekonomie deur neoliberale markkragte beheer word, wat die staat daarvan weerhou het om ’n beleidsrigting vir sy welsynraamwerk te definieer wat by die breedvoerige maatskaplike hervormings pas. Hierdie remming word vererger deur die linkersy as ’n ‘arbeidsadelstand’, wie se alliansie met die politieke regerende klas hulle vermoë gekompromitteer het om die pro-arm agenda met soveel lewenskrag voor te staan as wat dit moontlik sou gewees het as hulle ’n onafhanklike koers ingeslaan het. Hierdie verskil hemelsbreed van die welsyntrajek in Mauritius, waar ’n wedersydse begrip tussen die staat, bewegings wat klas oorskry, en kapitalistiese markkragte kompeterende klasbelange oorbrug het deur die markekonomie met maatskaplike grondbeginsels te rekonsilieer. Anders as in Suid-Afrika het die onafhanklikheid van die werkersklas in Mauritius – wat se mobiliserende tradisies oor die klasspektrum heen sny – besondere impetus gevoeg by die maatskaplike hervormingsbeweging, aangesien dit gedien het as verskansing teen welsyninkortings en/of minder gelykmakende hervormings in die verlede. Dat die universele pensioenskema en die staat se verbondenheid tot die pro-arm saak in Mauritius onaangetas bly, is as gevolg van hierdie proaktiewe klasstryd. Andersins het die afwesigheid van ’n magsbalans tussen maatskaplike akteurs en die ekonomiese elite in Suid-Afrika gelei tot ’n klaskompromis, wat toegelaat het dat die oorheersing van pensioene gekom het ten koste van breedvoerige maatskaplike hervormings. Sulke uitkomstes sou nie in Suid-Afrika ingetree het nie as die speelveld vir al die relevante belanghebbers gelyk was, soos in Mauritius.
192

A critical narrative analysis of the deployment of corporate arrangements in the conduct of government employee pension fund

Kekana, Makabelo Ephraim 12 1900 (has links)
Thesis (MPA (Public Management and Planning))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: The South African (SA) government is experiencing problems with regard to its service delivery mandate in public institutions. These problems have resulted from a number of factors, such as SA’s history of unequal distribution of resources; the introduction of remedial legislations and programmes when the new government took office in 1994; incorrect implementation of these legislations and programmes with the accompanying departure of skilled managers accompanied by the influx of new and inexperienced managers. Deliberate interventions were introduced to address this service delivery problem however, many public institutions remain unsuccessful in fulfilling their mandate to service delivery. In this study, the Government Employees Pension Fund (GEPF) is used as a case study to learn more about the effect of corporate governance in addressing service delivery problems in public institutions. As a government entity, the GEPF experienced some service delivery problems with regard to its mandate. Like any other public entity in SA, the GEPF is governed by all legislative provisions governing public entities and is equally affected by challenges such as scarcity of resources (financial; equipment and skills). The objectives of the study is to identify major principles and techniques related to corporatisation as an approach to management practice; to identify major challenges encountered by GEPF prior to corporatisation; and to analyse the deployment of corporate arrangements in the conduct of the GEPF in relation to these techniques and principles. The basis of this research is a thorough literature study and interviews with managers of the GEPF. The major finding of this study is that the GEPF has entrusted basic duties and responsibilities affecting its mandate to employer institutions (EIs). These basic yet sensitive functions have been left arbitrarily to EIs, hence the GEPF is unable to execute its duties in its benefits administration in line with its vision. Other findings include internal processes are incorrectly applied, thus hampering effective and efficient benefits administration; there is lack of, or limited use of a performance management system; there is an inability to deal with predictable problems; and the organisation of resources does not support the vision of the GEPF. Achievements in terms of the corporatisation process to improve performance were noted. The enrolment of the services of consultants to assist the GEPF to improve its performance led to the following: approval of the organisational structure that supports the GEPF’s vision; empowerment of managers in terms of skills capacity; conversion of contract workers to permanent; and taking an aggressive approach to performance and risk management. It is therefore concluded that although challenges still exist, the GEPF has embarked on a systematic process to rid itself of the challenges it faces. / AFRIKAANSE OPSOMMING: Die Suid-Afrikaanse Owerheidsektor ervaar tans probleme ten opsigte van sy diensleweringsmandaat. Die probleme met swak dienslewering kan toegeskryf word aan faktore soos Suid-Afrika se geskiedenis van wat betref die onbillike verdeling van hulpbronne, die daarstel van ʼn nuwe regering in 1994 wat gelei het tot regstellende wetgewing en programme, die onoordeelkundige implementering van hierdie nuwe wetgewing en programme, en die gepaardgaande verlies van bekwame bestuurders en die aanstelling van nuwe en onervare bestuurders. Ten spyte van doelbewuste ingrypings om die diensleweringprobleem aan te spreek, bly owerheidsinstellings steeds in gebreke om aan hul diensleweringsmandaat te voldoen. Die Government Employees Pension Fund (GEPF) is as ʼn gevallestudie gebruik om die effek van korporatiewe bestuur op die hantering van diensleweringsprobleme in owerheidsinstellings te bepaal. Die GEPF as ʼn owerheidsinstelling ervaar ook probleme wat sy mandaat van dienslewering betref. In vergelyking met ander owerheidsinstellings ervaar die GEPF soortgelyke uitdagings ten opsigte van hulpbronverdeling (op finansiële vlak, en wat toerusting en vaardighede betref). Die doelwit van die studie is om die hoofbeginsels en -tegnieke verbonde aan korporatisering as ʼn bestuursbeleid te identifiseer, om die hoofuitdagings vir die GEPF voor intervensie op ʼn objektiewe en onbetrokke wyse te identifiseer, en om die tegnieke en beginsels aangewend sedert die implementering van die intervensie te analiseer. Hierdie studie is op ʼn deeglike literatuurstudie en die voer van onderhoude met bestuurslede van die GEPF geskoei. Die vernaamste bevinding van die studie is dat die GEPF sy basiese verpligtinge en verantwoordelikhede rakende sy mandaat aan die werkgewersinstellings toevertrou. Die basiese, dog sensitiewe funksies wat arbitrêr aan die werkgewer oorgelaat word, kniehalter die GEPF om sy administratiewe pligte volgens sy visie uit te voer. Ander bevindings sluit in dat interne prosesse op ʼn ondoeltreffende manier toegepas word, wat dan doeltreffende administrasie kortwiek. Dit sluit in die gebrek of beperkte gebruik van ʼn prestasiebestuurstelsel, die onbevoegdheid om ooglopende probleme te identifiseer en beperkte hulpbronne, wat nie die visie ondersteun nie. Die aanwending van korporatiewe prosesse om dienslewering te verbeter blyk suksesvol te wees. Die aanstelling van konsultante om behulpsaam te wees met dienslewering het gelei tot die goedkeuring van ʼn organisatoriese struktuur wat die visie van die GEPF ondersteun, die bemagtiging van bestuurders omdat hul vaardigheid verbeter is, die aanstelling van kontrakwerkers in permanente poste en ʼn aggressiewe benadering tot prestasie- en risikobestuur. Die gevolgtrekking is dat alhoewel daar nog uitdagings bestaan, die GEPF ʼn sistematiese proses onderneem het om die uitdagings te oorkom.
193

Retirement fund business in Hong Kong: investment and performance.

January 1988 (has links)
by Wong Sai Tat, Patrick, Leung Chi Keung, Edmond. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1988. / Bibliography: leaf 87.
194

China's pension reform, its impact on household savings, and interaction with financial market.

January 2002 (has links)
Li Wei. / Thesis (M.Phil.)--Chinese University of Hong Kong, 2002. / Includes bibliographical references (leaves 79-84). / Abstracts in English and Chinese. / English Abstract --- p.ii / Chinese Abstract --- p.vii / Acknowledgements --- p.vi / Table of Contents --- p.vii / List of Graphs and Tables --- p.ix / Chapter Chapter 1: --- Introduction --- p.1 / Chapter Chapter 2: --- Literature Review / Chapter 2.1 --- Social Security and Savings --- p.3 / Chapter 2.2 --- Pension Funds and Financial Markets --- p.10 / Chapter 2.3 --- China's Pension Reform --- p.14 / Chapter Chapter 3: --- China's Pension Reform / Chapter 3.1 --- The Evolution of Pension System --- p.18 / Chapter 3.2 --- The Background for Current Reform --- p.21 / Chapter 3.3 --- The New Pension System --- p.27 / Chapter 3.4 --- Key Issues for Future Reform --- p.31 / Chapter Chapter 4: --- The Impact of Pension Reform on Private Savings in China / Chapter 4.1 --- The Theory --- p.36 / Chapter 4.2 --- The Model --- p.40 / Chapter 4.3 --- Data and Methodology --- p.45 / Chapter 4.4 --- Empirical Results --- p.49 / Chapter Chapter 5: --- The Interaction between Pension Reform and Financial Marketin China / Chapter 5.1 --- The Effects of A Funded Pension System on Financial Market --- p.53 / Chapter 5.2 --- Pension Reform and Financial Market in China --- p.59 / Chapter Chapter 6: --- Experiences of Chile and Singapore and the Implications for China / Chapter 6.1 --- The Pension Reform in Chile --- p.69 / Chapter 6.2 --- The Central Provident Funds in Singapore --- p.70 / Chapter 6.3 --- The Implications for China --- p.71 / Chapter Chapter 7: --- Conclusion --- p.76 / Bibliography --- p.79 / Data Appendix --- p.85
195

Financing state and local government public employee retirement systems : problems and perspectives.

Edmonds, Lucia Kay January 1979 (has links)
Thesis. 1979. Ph.D.--Massachusetts Institute of Technology. Dept. of Urban Studies and Planning. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH. / Bibliography: leaves 287-293. / Ph.D.
196

Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

Ovsepian, Gajane January 2005 (has links)
Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. These problems are caused by the national tax systems but also of the different tax rules that Member States have on pensions. Generally, most Member States’ pension systems are divided into three pillars. The first pillar is the social security scheme. The second one is the occupational scheme while the third pillar is the individual pension scheme. Together, the second and third pillars are recognized as supplementary pensions, since they supplement the pension incomes that arising from the first pillar. This thesis concerns the taxation of national persons who are covered by some type of occupational or private pension scheme. Most of the States do not allow deduction for premiums paid to these pensions that are taken with insurance companies established outside their territory. In a number of cases the ECJ has ruled that tax legislations that do not allow deductions of premiums or in some way prohibit the free movement shall be seen as discriminatory. The famous Bachmann case has been the only exception, where the ECJ ruled that the Belgian discriminatory rules could be justified in order to preserve the cohesion of the national tax system. The cohesion principle can be invoked if there exist a direct link between the deduction of contributions and the liability to tax the sums that will be paid to the beneficiary. Even though other justification grounds such as the effectiveness of fiscal control, the preservation of the tax base and the preservation of the tax neutrality has been invoked by Member States in various cases, the ECJ has not accepted them. Up to this point it is only Belgium that has succeeded to get the ECJ on its side. Conclusions can be drawn that the EC Treaty’s fundamental rights cannot be set aside by the Member States’ wish to preserve various tax protections, except when it is considered to be an absolute necessity, which has proven to be very seldom. Conclusion have been drawn that the ECJ has, through its judgments, had an immense impact on the national tax rules. Even though direct taxes are considered to be a part of a nation’s sovereignty, the ECJ has in an indirect way interfered with this sovereignty by invoking the EC Treaty’s free movement rules. The Court has thereby indicated that the Member States cannot freely construct their tax rules since they have to be consistent with the EC Treaty rules. Conclusions have also been drawn that the ECJ’s rulings are important for the strengthening of the supplementary pensions. EU citizens should be able to move freely between Member States and should keep their supplementary pensions in the State where they have been taken out and should not worry about ending their current pension funds in order to conclude new contracts in the State where they work, in order to be allowed deductions of contributions. / När gränserna mellan medlemsstaterna bortskaffades resulterade det i att alltmera av den Europeiska Unionens (EU) medborgare valde att arbeta i ett annat land än där de har sin hemvist. Problem har skapats av den gränsöverskridande aktiviteten då arbe-tare har valt att behålla sina pensioner från sina hemviststater. Dessa problem har i sin tur skapats av de nationella skattesystemen men även på grund av de olika skatte-regler som medlemsstaterna har på pensioner. Generellt sätt har de flesta medlemssta-ter pensionssystem som är uppdelade i tre olika pelare. Den offentliga pensionen tillhör den första pelaren. Andra pelaren utgörs av tjänstepensioner medan den tredje består av privata pensioner. Tillsammans anses andra och tredje pelaren vara supple-mentära pensioner, då de kompletterar de pensionsinkomster som uppstår av den första pelaren. Uppsatsen behandlar beskattningen hos fysiska personer som täcks av något slag av tjänste- eller privat pension. Många stater medger inte avdrag för premier som betalas in för dessa pensioner till ett försäkringsbolag etablerat utanför dess territorium. I ett antal rättsfall har EG-domstolen dömt att skatteregler som inte medger avdrag för premier eller på något sätt förhindrar den fria rörligheten ska anses diskriminerande. Undantaget har varit den berömda Bachmann målet där EG-domstolen ansåg att de belgiska diskriminerande reglerna kunde rättfärdigas för att behålla koherensen i det nationella skattesystemet. Koherensprincipen innebär att det måste finnas en direkt länk mellan avdragsrätten som medges till premier och skatteplikten som senare tas ut på det utfallande beloppet. Fastän andra rättfärdigande grunder som effektivitet i skattekontroll, skydd för nationella skatteintäkter och skydd för skatteneutralitet har framlagts av medlemsstaterna i diverse rättsfall, har EG-domstolen ogiltigförklarat samtliga grunder. Fram till idag är det endast Belgien som har lyckats att få EG-domstolen på sin sida. Slutsatser kan dras att EG-fördragets fundamentala rättigheter inte får sättas åsido av medlemsstaternas önskan att bevara diverse skatteskydd, förutom då det anses vara ytterst nödvändigt, vilket har visat sig vara väldigt sällan. I uppsatsen konkluderas att EG-domstolen har via sina domar haft en stark påverkan på de nationella skattereglerna. Trots att direkta skatter anses vara en nations suveränitet har EG-domstolen på ett indirekt sätt påträngt denna suveränitet genom att åberopa EG-fördragets frihetsregler. Domstolen har således indikerat att medlemsstater inte kan fritt konstruera sina skatteregler då de måste vara förenliga med EG-fördragets regler. I uppsatsen konkluderas även att EG-domstolens domar är viktiga för förstärkningen av de supplementära pensionerna. EU medborgare skall kunna röra sig fritt bland medlemsstater och samtidigt kunna behålla sina supplementära pensioner där de har tecknats och inte behöva avsluta sina pensioner och teckna nya i den staten där han arbetar för att vara berättigad till skatteavdrag på betalda premier.
197

Tax Obstacles for Cross-border Pensions in EU : A case study on pension related cases and their impact on national tax provisions

Ovsepian, Gajane January 2005 (has links)
<p>Ever since the barriers between the Member States have diminished, more and more European Union (EU) citizens have chosen to work in a different State than their home state. Problems have occurred because of this cross border activity when workers have chosen to keep their pension funds taken in the home state, while working in the second State. These problems are caused by the national tax systems but also of the different tax rules that Member States have on pensions. Generally, most Member States’ pension systems are divided into three pillars. The first pillar is the social security scheme. The second one is the occupational scheme while the third pillar is the individual pension scheme. Together, the second and third pillars are recognized as supplementary pensions, since they supplement the pension incomes that arising from the first pillar.</p><p>This thesis concerns the taxation of national persons who are covered by some type of occupational or private pension scheme. Most of the States do not allow deduction for premiums paid to these pensions that are taken with insurance companies established outside their territory. In a number of cases the ECJ has ruled that tax legislations that do not allow deductions of premiums or in some way prohibit the free movement shall be seen as discriminatory. The famous Bachmann case has been the only exception, where the ECJ ruled that the Belgian discriminatory rules could be justified in order to preserve the cohesion of the national tax system. The cohesion principle can be invoked if there exist a direct link between the deduction of contributions and the liability to tax the sums that will be paid to the beneficiary. Even though other justification grounds such as the effectiveness of fiscal control, the preservation of the tax base and the preservation of the tax neutrality has been invoked by Member States in various cases, the ECJ has not accepted them. Up to this point it is only Belgium that has succeeded to get the ECJ on its side. Conclusions can be drawn that the EC Treaty’s fundamental rights cannot be set aside by the Member States’ wish to preserve various tax protections, except when it is considered to be an absolute necessity, which has proven to be very seldom.</p><p>Conclusion have been drawn that the ECJ has, through its judgments, had an immense impact on the national tax rules. Even though direct taxes are considered to be a part of a nation’s sovereignty, the ECJ has in an indirect way interfered with this sovereignty by invoking the EC Treaty’s free movement rules. The Court has thereby indicated that the Member States cannot freely construct their tax rules since they have to be consistent with the EC Treaty rules.</p><p>Conclusions have also been drawn that the ECJ’s rulings are important for the strengthening of the supplementary pensions. EU citizens should be able to move freely between Member States and should keep their supplementary pensions in the State where they have been taken out and should not worry about ending their current pension funds in order to conclude new contracts in the State where they work, in order to be allowed deductions of contributions.</p> / <p>När gränserna mellan medlemsstaterna bortskaffades resulterade det i att alltmera av den Europeiska Unionens (EU) medborgare valde att arbeta i ett annat land än där de har sin hemvist. Problem har skapats av den gränsöverskridande aktiviteten då arbe-tare har valt att behålla sina pensioner från sina hemviststater. Dessa problem har i sin tur skapats av de nationella skattesystemen men även på grund av de olika skatte-regler som medlemsstaterna har på pensioner. Generellt sätt har de flesta medlemssta-ter pensionssystem som är uppdelade i tre olika pelare. Den offentliga pensionen tillhör den första pelaren. Andra pelaren utgörs av tjänstepensioner medan den tredje består av privata pensioner. Tillsammans anses andra och tredje pelaren vara supple-mentära pensioner, då de kompletterar de pensionsinkomster som uppstår av den första pelaren.</p><p>Uppsatsen behandlar beskattningen hos fysiska personer som täcks av något slag av tjänste- eller privat pension. Många stater medger inte avdrag för premier som betalas in för dessa pensioner till ett försäkringsbolag etablerat utanför dess territorium. I ett antal rättsfall har EG-domstolen dömt att skatteregler som inte medger avdrag för premier eller på något sätt förhindrar den fria rörligheten ska anses diskriminerande. Undantaget har varit den berömda Bachmann målet där EG-domstolen ansåg att de belgiska diskriminerande reglerna kunde rättfärdigas för att behålla koherensen i det nationella skattesystemet. Koherensprincipen innebär att det måste finnas en direkt länk mellan avdragsrätten som medges till premier och skatteplikten som senare tas ut på det utfallande beloppet. Fastän andra rättfärdigande grunder som effektivitet i skattekontroll, skydd för nationella skatteintäkter och skydd för skatteneutralitet har framlagts av medlemsstaterna i diverse rättsfall, har EG-domstolen ogiltigförklarat samtliga grunder. Fram till idag är det endast Belgien som har lyckats att få EG-domstolen på sin sida. Slutsatser kan dras att EG-fördragets fundamentala rättigheter inte får sättas åsido av medlemsstaternas önskan att bevara diverse skatteskydd, förutom då det anses vara ytterst nödvändigt, vilket har visat sig vara väldigt sällan.</p><p>I uppsatsen konkluderas att EG-domstolen har via sina domar haft en stark påverkan på de nationella skattereglerna. Trots att direkta skatter anses vara en nations suveränitet har EG-domstolen på ett indirekt sätt påträngt denna suveränitet genom att åberopa EG-fördragets frihetsregler. Domstolen har således indikerat att medlemsstater inte kan fritt konstruera sina skatteregler då de måste vara förenliga med EG-fördragets regler.</p><p>I uppsatsen konkluderas även att EG-domstolens domar är viktiga för förstärkningen av de supplementära pensionerna. EU medborgare skall kunna röra sig fritt bland medlemsstater och samtidigt kunna behålla sina supplementära pensioner där de har tecknats och inte behöva avsluta sina pensioner och teckna nya i den staten där han arbetar för att vara berättigad till skatteavdrag på betalda premier.</p>
198

Noncontributory pensions, cash transfers, and documentation in Brazil and Latin America

Brill, Robert Jeffrey 18 December 2013 (has links)
Since 1997, fully noncontributory minimum pensions have been established in many Latin American countries, and have more recently been encouraged as a "zero pillar" of social security by the World Bank and other IFIs. These policies came into being under diverse political regimes and display a range of levels of generosity and universality. Becuase these policies are generally part of a modern bureaucratic welfare state project, they require identity documents, something that many low-income citizens do not possess. States have lowered barriers to the supply of identity documents, and new social policies, like noncontributory pensions and conditional or unconditional cash transfers, have stimulated demand for identity documents among those who do not currently have them. Brazils noncontributory pension, the BPC, has a means test and a large benefit (equivalent to the minimum wage), but requires providing identity documents for all household members. This report discusses the propagation of noncontributory pensions, then examines Brazilian government records to determine the size of the incentive to demand documents in Brazil using a logit model and a more novel survival time regression discontinuity design, raising questions of the relationships between benefit size, universality, document requirements, and poverty. / text
199

Lietuvos privatūs pensijų fondai ir jų įtaka kapitalo rinkai / Private pensions funds in lithuania and their influence on the capital market

Gedrimaitė, Laura 24 May 2005 (has links)
The object of research – Lithuanian private pensions funds The aim of research is to establish the use of Lithuania pensions funds to the Lithuanian retirement pension system and their influence to the capital market. Objectives: oTo make more accurate the pension fund concept; oTo analyse and evaluate different welfare state traditions and systems of retirement provision; oTo provide an analysis of advantages and disadvantages of private pensions funds; oTo evaluate Lithuanian private pensions funds activity; oTo consider the effect of pensions on Lithuanian capital market. Methods of the research: scientific literature methods of the research - logical analysis and synthesis; different countries experience comparative analysis; statistical calculation of dimensions (dynamics, stucture, comparison); the calculation of the average; data graphic representation; generalization of the final results and the formulation of conclusions. The period of research is 1999-2005 years.
200

Altersvorsorgesysteme und wirtschaftliche Entwicklung : die Erweiterung des makroökonometrischen Modells INFORGE um die Rentenversicherung /

Wolter, Marc Ingo. January 2002 (has links) (PDF)
Univ., Diss.--Osnabrück, 2002. / INFORGE = Interindustry Forecasting Germany.

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