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  • 1
    Article
    Article
    2014
    ISSN: 0020-871X 
    In: International Social Security Review, July 2014, Vol.67(3-4), pp.153-158
    Description: To conclude this special double issue, this article addresses four questions related to the strategic pursuit of, what the calls, Dynamic Social Security (). Based on the evidence of the presented national case studies, social security policy reform priorities differ depending on the level of national economic development, the maturity of the social security system and issues of political economy. Against this backdrop, it is concluded that while general reform trends may be consistent with the objectives defined by , there is important – and often appropriate – divergence across national social security practices.
    Subject(s): D Ynamic S Ocial S Ecurity ; Social Security Planning ; Social Development ; Economic Development ; International ; Sécurité Sociale Dynamique ; Planification De La Sécurité Sociale ; Développement Social ; Développement Économique ; International ; Seguridad Social Dinámica ; Planificación De La Seguridad Social ; Desarrollo Social ; Desarrollo Económico ; Internacional ; Dynamische Soziale Sicherheit ; Planung Der Sozialen Sicherheit ; Soziale Ntwicklung ; Wirtschaftliche Ntwicklung ; International
    ISSN: 0020-871X
    E-ISSN: 1468-246X
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  • 2
    In: International Social Security Review, July 2014, Vol.67(3-4), pp.3-15
    Description: This special double issue of the addresses the question of the essential roles that national social security systems play in contributing to social and economic objectives and does so through the lens of the ynamic ocial Security conceptual framework. In 2007, the nternational ocial Security ssociation adopted ynamic ocial Security as the strategic concept to guide its actions. The concept aims to positively influence two outcomes: improvements in social security coverage and improvements in social security administration. The set of papers comprising this issue tackle questions relating primarily to the former. On the basis of country examples, the broad aim of this special issue is to take stock of the strategic concept and its “dimensions” as a framework to guide the sustainable development of social security systems.
    Subject(s): D Ynamic S Ocial Security ; Social Security Planning ; Social Development ; Economic Development ; Issa ; International ; Sécurité Sociale Dynamique ; Planification De La Sécurité Sociale ; Développement Social ; Développement Économique ; Aiss ; International ; Seguridad Social Dinámica ; Planificación De La Seguridad Social ; Desarrollo Social ; Desarrollo Económico ; Aiss ; Internacional ; Dynamische Soziale Sicherheit ; Planung Der Sozialen Sicherheit ; Soziale Ntwicklung ; Wirtschaftliche Ntwicklung ; Ivss ; International
    ISSN: 0020-871X
    E-ISSN: 1468-246X
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  • 3
    In: International Social Security Review, July 2014, Vol.67(3-4), pp.17-36
    Description: The International ocial ecurity ssociation's () ynamic ocial ecurity conceptual framework has been developed as a tool to identify and analyse current and emerging challenges in social security policy and administrative practice and to guide decision‐makers in developing effective and sustainable responses to these. The longer‐term core objective of the framework is to help extend social security coverage to all through the development of effective social security systems that contributed to socially inclusive and economically productive societies. As revealed by an examination of the 's work priorities, perceptions of the framework have evolved over time. In some instances greater emphasis has been given by the Association to policy analysis, especially in support of the objective of coverage extension. More recently the emphasis has been placed on the practical necessity to support the development of higher performing social security administrations; a core mission objective of the . In looking to identify future challenges (megatrends) that hold the potential to impact negatively upon social security programmes and administrations, and to develop appropriate responses to these, the should keep sight of the fact that ynamic ocial ecurity has an essential analytical role as well as a practical one.
    Subject(s): D Ynamic S Ocial S Ecurity ; Social Security Administration ; Gaps In Coverage ; Social Security Planning ; Issa ; International ; Sécurité Sociale Dynamique ; Administration De La Sécurité Sociale ; Lacunes Dans La Couverture ; Planification De La Sécurité Sociale ; Aiss ; International ; Seguridad Social Dinámica ; Administración De La Seguridad Social ; Vacíos En La Cobertura ; Planificación De La Seguridad Social ; Aiss ; Internacional ; Dynamische Soziale Sicherheit ; Verwaltung Der Sozialen Sicherheit ; Eckungslücken ; Planung Der Sozialen Sicherheit ; Ivss ; International
    ISSN: 0020-871X
    E-ISSN: 1468-246X
    Source: John Wiley & Sons, Inc.
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  • 4
    In: International Social Security Review, July 2014, Vol.67(3-4), pp.105-126
    Description: Since razil's re‐democratization in 1985, the country's system of social protection has become more focused on the neediest population groups while at the same time emphasizing universal access. In a context of severe inequality, the sub‐national units of government have played a greater role in reaching the broader population. Yet razil's social protection model favours cash transfers over social services, and reduces inequalities in the context of a highly unequal labour market. Strategies based on cash transfers appear to have reached their limits, because they are not the most effective way to promote equality and generate opportunities, when compared to the outcomes obtained by social service provision. Furthermore, while much progress toward reducing inequality has been achieved, benefits and services continue to fall short of what might be considered as typifying a welfare state or “ynamic ocial ecurity”.
    Subject(s): Social Security Planning ; Social Development ; Economic Development ; Razil ; Planification De La Sécurité Sociale ; Développement Social ; Développement Économique ; Brésil ; Planificación De La Seguridad Social ; Desarrollo Social ; Desarrollo Económico ; Brasil ; Planung Der Sozialen Sicherheit ; Soziale Ntwicklung ; Wirtschaftliche Ntwicklung ; Rasilien
    ISSN: 0020-871X
    E-ISSN: 1468-246X
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  • 5
    In: International Social Security Review, July 2017, Vol.70(3), pp.3-30
    Description: The article studies the causal effect of trust on the willingness to pay higher taxes to help the needy in a sample of 29 countries of Eastern and Southern Europe, and the former Soviet Union and Mongolia. It is hypothesized that interpersonal trust leads to a greater willingness to pay taxes to help the needy since (i) trust increases the likelihood of helping strangers; (ii) trust fosters solidarity and cooperation when working to solve common problems in society; and (iii) trust reduces suspicion with respect to the perceived misuse of redistributed money. Three key findings are that the more people trust each other, the more they are ready to support the welfare state; the effect of trust on welfare state support holds even in a contextual environment characterized by rather lower levels of trust and relatively underdeveloped systems of redistribution; and higher individual‐level trust fosters tax morale and helps deter tax evasion. A partir d’un échantillon regroupant 29 pays – des pays de l’Europe de l’Est et du Sud, l’ex‐Union soviétique et la Mongolie –, cet article étudie l’effet causal de la confiance sur le consentement à payer des impôts plus élevés pour aider les plus défavorisés. Les auteurs postulent que la confiance interpersonnelle augmente ce consentement pour trois raisons: (i) elle accroît la probabilité de venir en aide à des personnes que l’on ne connaît pas; (ii) elle renforce la solidarité et la coopération dans le cadre de la recherche de solutions à des problèmes sociaux communs; (iii) elle réduit la défiance induite par le sentiment que l’argent redistribué peut être mal utilisé. Trois grandes conclusions se dégagent de l’article: premièrement, plus les individus se font confiance mutuellement, plus ils sont disposés à soutenir l’Etat‐providence; deuxièmement, cet effet de la confiance sur le soutien à l’Etat‐providence existe même dans les environnements caractérisés par un degré de confiance plutôt faible et un système de redistribution relativement peu développé; enfin, une confiance interpersonnelle plus forte a un effet positif sur la morale fiscale et un effet dissuasif sur la fraude fiscale. El artículo estudia, en una muestra de 29 países de Europa Oriental y Meridional, la ex Unión Soviética y Mongolia, el efecto causal de la confianza en la voluntad de pagar impuestos más altos para ayudar a los necesitados. Se plantea la hipótesis de que la confianza entre las personas se traduce en una mayor predisposición a pagar impuestos para ayudar a los necesitados, ya que: (i) la confianza aumenta la probabilidad de ayudar a desconocidos; (ii) la confianza fomenta la solidaridad y la cooperación cuando se obra para resolver problemas sociales comunes; y (iii) la confianza reduce las sospechas de que el dinero redistribuido sea mal empleado. Tres conclusiones fundamentales se derivan del artículo: en primer término, cuanto más reina la confianza entre las personas, más están dispuestas a respaldar al Estado de bienestar, en segundo término, el efecto de la confianza en el respaldo al Estado de bienestar se mantiene incluso en un entorno caracterizado por niveles de confianza más bien bajos y sistemas de redistribución no muy desarrollados y, por último, una mayor confianza a nivel individual fomenta la moral fiscal y disuade la evasión fiscal. Der Artikel stellt die Frage, welche kausale Wirkung Vertrauen auf die Bereitschaft hat, höhere Steuern zu zahlen, um Bedürftigen zu helfen, und untersucht hierfür 29 Länder aus Ost‐ und Südeuropa, der ehemaligen Sowjetunion und die Mongolei. Es wird die Hypothese aufgestellt, dass persönliches Vertrauen zu einer größeren Bereitschaft führt, Steuern zu entrichten, um den Bedürftigen zu helfen, da (i) Vertrauen die Wahrscheinlichkeit erhöht, dass man Fremden hilft; (ii) Vertrauen bei der Bewältigung gemeinsamer gesellschaftlicher Probleme Solidarität und Zusammenarbeit fördert; und (iii) Vertrauen das Misstrauen gegenüber dem wahrgenommenen Missbrauch umverteilter Gelder senkt. Die drei wichtigsten Ergebnisse lauten: Je mehr die Menschen einander vertrauen, desto eher sind sie bereit, den Sozialstaat zu unterstützen; eine Wirkung von Vertrauen auf die Unterstützung des Sozialstaats findet sich auch in Umgebungen mit geringerem Vertrauen und vergleichsweise unterentwickelten Umverteilungssystemen; und höheres individuelles Vertrauen fördert die Steuermoral und trägt zur Abschreckung gegen Steuerhinterziehung bei. В статье рассматривается причинно‐следственная связь между доверием и готовностью платить более высокие налоги в помощь нуждающимся. Обследование проводилось в выборке из 29 стран Восточной и Южной Европы, бывшего Советского Союза и Монголии. Предполагается, что доверие между людьми ведёт к повышению их готовности платить налоги в помощь неимущим, поскольку (i) доверие повышает вероятность оказания помощи незнакомым людям; (ii) доверие способствует укреплению солидарности и сотрудничества в обществе в интересах решения насущных проблем; (iii) доверие снижает подозрения о возможных злоупотреблениях перераспределяемыми денежными средствами. Авторы приходят к трём ключевым выводам: чем больше люди доверяют друг другу, тем выше их готовность содействовать созданию государства всеобщего благоденствия; влияние доверия на поддержку идеи государства всеобщего благоденствия сохраняется даже в условиях, характеризующихся довольно низким уровня доверия и относительно слаборазвитой системой перераспределения; повышение уровня межличностного доверия способствует повышению дисциплины уплаты налогов и противодействует сокрытию доходов, подлежащих налогообложению. 本文通过对东欧和南欧以及前苏联和蒙古等29个国家的抽样调查,研究了人们对缴纳更高税额以帮助有需要的人的意愿这一信任因果关系。假设人际间的信任能使人们更愿意纳税以帮助有需要的人,因为:(i) 信任增加了帮助陌生人的可能性;(ii)在解决社会共同问题时,信任促进了互济与合作;(iii)信任减少了对滥用再分配税款认知上的疑虑。三个关键的发现是,人们越彼此信任,就越愿意支持福利国家;即使在信任水平较低和再分配制度相对不发达为特征的环境中,信任所产生的对福利国家的支持的因果效应也能持续;在个人层面,更高水平的信任可促进良好的纳税意识并有助于阻止逃税。 يتناول المقال الأثر السببي للثقة على الاستعداد لدفع ضرائب أعلى لمساعدة المحتاجين من خلال عينة تشمل 29 بلداً في شرق أوروبا وجنوبها وفي الاتحاد السوفيتي السابق ومنغوليا. ومن المفترض أن تؤدي الثقة بين الأشخاص إلى زيادة الاستعداد لدفع الضرائب لمساعدة المحتاجين إذ إن الثقة ’1‘ تزيد من احتمالية مساعدة الغرباء، و’2‘ تعزز التضامن والتعاون عند العمل على حل المشكلات المشتركة في المجتمع، و’3‘ تقلل من الشكوك المُتصوَّرة بشأن إساءة استخدام الأموال المعاد توزيعها. وقد خلص المقال إلى ثلاثة استنتاجات رئيسة وهي: كلما زادت الثقة بين الأشخاص زاد استعدادهم لدعم دولة الرفاه؛ ويظل أثر الثقة في دعم دولة الرفاه قائماً حتى في ظل بيئة سياقية تتسم بمستويات دنيا من الثقة ونظم إعادة التوزيع المتخلفة نسبياً؛ ارتفاع الثقة على المستوي الفردي يرفع معنويات دافعي الضرائب ويساعد على ردع التهرب الضريبي. Este artigo estuda o efeito causal da confiança sobre a disposição de pagar impostos mais altos para ajudar a população mais pobre em uma amostra que reúne 29 países da Europa do Leste e do Sul, a antiga União Soviética e a Mongólia. A hipótese é que a confiança interpessoal gera uma disposição maior de pagar mais impostos que podem ajudar a população mais pobre já que (i) a confiança aumenta a probabilidade de alguém se dispor a ajudar meros desconhecidos; (ii) a confiança promove a solidariedade e a cooperação quando engajada na solução de problemas comuns da sociedade e (iii) a confiança reduz a suspeita com relação ao uso impróprio do dinheiro redistribuído. Estas foram as três principais conclusões: quanto mais as pessoas confiam umas nas outras, mais elas estão dispostas a contribuir para o estado de bem‐estar social; o efeito da confiança no apoio ao estado de bem estar‐social se mantém até mesmo em um ambiente contextual marcado por baixos níveis de confiança e sistemas de redistribuição relativamente pouco desenvolvidos; e uma confiança maior em níveis individuais motiva a ética tributária e ajuda a combater a sonegação fiscal.
    Subject(s): Social Capital ; Social Security Planning ; Welfare State ; Social Solidarity ; Public Opinion ; Eastern Europe ; Commonwealth Of Independent States ; Mongolia ; Capital Social ; Planification De La Sécurité Sociale ; Etat‐Providence ; Solidarité Sociale ; Opinion Publique ; Europe Orientale ; Communauté Des Etats Indépendants ; Mongolie ; Capital Social ; Planificación De La Seguridad Social ; Estado De Bienestar ; Solidaridad Social ; Opinión Pública ; Europa Oriental ; Osteuropa ; Comunidad De Estados Independientes ; Mongolia ; Sozialkapital ; Planung Der Sozialen Sicherheit ; Sozialstaat ; Soziale Solidarität ; Öffentliche Meinung ; Osteuropa ; Gemeinschaft Unabhängiger Staaten ; Mongolei
    ISSN: 0020-871X
    E-ISSN: 1468-246X
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