Search results for "Social Security"

showing 10 items of 71 documents

The Social Policy Index: It's Applicability in Latin American Countries

2014

Social Policy is a tool employed by states to intervene in society with an aim of reducing the effects of poverty and inequality by meeting people's basic needs. The question is how do we measure social policy? In 2006, the United Nations Organization proposed a Social Policy Index (SPI), a methodological tool to measure social policy, with the aim of understanding the current regimes of economic and social structures in each country. The SPI suggests quantifying the elements of social policy, without focusing on their results, preferring to identify how the policy and the efforts of each government are materialized in some social indexes like social spending, social security, taxes, and in…

Social securityGovernmentSociology and Political ScienceSocial philosophyImpact assessmentPolitical scienceDevelopment economicsSocial mobilitySocial structureSocial policySocial economyThe International Journal of Interdisciplinary Civic and Political Studies
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Financial Literacy Self-Evaluation of Young People in Latvia

2021

Regular and proportionate voluntary savings in private pension funds can become an important part of oldage pensions. However, this can happen if the savings are made for a long period of time. This justifies the target group of the 3rd pension level, which are young people who have started to receive a regular income from their professional activity. One of the most discussed issues in promoting voluntary pension savings is the level of financial literacy. In addition to other motivating factors, such as financial incentives, the level of knowledge of the population about the opportunities to participate in the third pillar of pensions makes them want to build up voluntary savings. Effecti…

Social securityGovernmenteducation.field_of_studyPensionPublic economicsPopulationTarget audienceFinancial literacyPrivate pensionBusinesseducationLikert scaleEuropean Integration Studies
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Personal Savings and Investments in the Financial Market

2021

After 1998, CEE countries underwent an extensive reform process toward compliance with the new political, economic, and sociodemographic conditions. Reduced birth rate, increased life expectancy, and migration are challenges for PAYG public pension systems, which are directly dependent on the labor market and funding based on social security contributions paid by all earners and other wage earners. This chapter aims to give a socioeconomic perspective regarding personal saving, through various instruments offered by the banking and capital market, to supplement the financial resources of the elderly during retirement.

Social securityLabour economicsPoliticsmedia_common.quotation_subjectFinancial marketLife expectancyWageBusinessCapital marketSocioeconomic statusBirth ratemedia_common
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Assessing Pension System Reforms in Latin America

2004

During the 1980s and 1990s sweeping structural changes were made to social security systems in a number of Latin American countries. This paper aims to assess the impact of those reforms, showing their possible limitations, risks and internal malfunctions. The impact on the following will be considered: (a) coverage; (b) risks and uncertainty; (c) redistributive aspects; (d) savings; and (e) the administration and management costs of the new system.

Social securityLatin AmericansPublic AdministrationSociology and Political ScienceEconomic policyPolitical scienceEconomics Econometrics and Finance (miscellaneous)Pension systemAdministration (government)International Social Security Review
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The cost and actuarial imbalance of pay‐as‐you‐go systems: the case of Spain

2010

This work determines the actuarial cost of delivering a monetary unit of pension in the case of a pay‐as‐you‐go system. The model is also applied to determining the imbalance and the unitary pension cost of the contributory pension system of the Spanish Social Security system. The study covers all benefits and all regimes for five consecutive years from 2002 to 2006. Policy alternatives are presented that would allow the system to be brought back into balance by actuarially equating the cost to the value of the pension delivered.

Social securityPensionActuarial scienceBalance (accounting)Work (electrical)Value (economics)EconomicsInternal rate of returnActuarial reservesBusiness and International ManagementGeneral Economics Econometrics and FinanceUnit (housing)Journal of Economic Policy Reform
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Models of the Actuarial Balance of the Pay-As-You-Go Pension System: A Review and Some Policy Recommendations

2010

This paper reviews the two main methods used by government Social Security departments to draw up the socalled actuarial balance of the p ayasyougo pension system, focusing especially on results, methodology and actuarial issues. The specific models studied are those in the United States, Japan and Sweden, and their main differences and similarities are highlighted. The authors make some specific policy recommendations that would be of interest to public finance economists, social security actuaries and policy makers, and they suggest that international organizations (ISSA, the World Bank, the OECD and others interested in public pension reform) could be supportive in developing and enforci…

Social securityPensionActuarial scienceInternational accountingSustainabilityPublic pensionBusinessPension systemPublic financeValuation (finance)SSRN Electronic Journal
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An Integrated Notional Defined Contribution (NDC) Model with Retirement and Permanent Disability

2014

In this paper we develop a theoretical basis for integrating retirement and permanent disability using a generic NDC framework. The methodology used relies on a multistate overlapping generations model that includes the so-called survivor dividend. Currently this feature can only be found in the Swedish defined contribution (DC) scheme. The results achieved in the numerical example we present endorse the fact that the model works well. Special attention is given to the assumptions made about mortality rates for disabled people and disability incidence rates, which largely determine the contribution rate assigned to disability. The model could be of interest to policymakers because, after so…

Social securityPensionActuarial sciencePublic economicsMuch difficultyEconomicsDividendDisabled peoplePermanent disabilityOverlapping generations modelDisability insuranceSSRN Electronic Journal
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From “Table 29” to the actuarial balance sheet: is it really that big a leap?

2021

EU regulations since 2017 have required all Member States to disclose their accrued-to-date pension liabilities (ADL) using a standard actuarial cost method and some common assumptions. This applies to both Social Security (SS) schemes and unfunded defined benefit (DB) schemes covering civil servants. These pension liabilities have to be disclosed in a supplementary table referred to as Table 29. An actuarial balance sheet (ABS) can be defined as a financial statement that lists a pension system's obligations to contributors and pensioners at a particular date, together with the amounts of the assets (financial and in particular those from contributions) that underwrite those commitments. T…

Social securityPensionSolvencyInsolvencyActuarial scienceIncome statementTable (database)Balance sheetBusinessFinancial statement
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From IRAP to SSnWFT (a heretical idea to fix precariat)

2018

The paper – after addressing the issue of flexicurity as a lens through which to see precariousness, after identifying the sources at ILO, EU and constitutional level as foundation of `incompressibility' of rights which guarantee decent work against lacking of security in precariousness – proposes to consider the lacking of security produced by precariat as a degree of participation of flexibility for firms as `social pollution' i.e. as generator of negative externalities. One proposes a fully change of paradigm to fight and to tackle the lacking in security at precariat level with a solution in terms of internalisation of externalities (i.e social costs); - rather then affecting precarious…

Social securityPrecariatEconomicsPrecarious workSalaryExternalityTaxable incomeEmployment contractLaw and economicsFlexicuritySSRN Electronic Journal
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Los cambios en la gestión del régimen de clases pasivas: ¿un ataque a las singularidades de los regímenes especiales de funcionarios?

2020

El objetivo de este trabajo es analizar los cambios en la gestión del régimen de clases pasivas aprobados durante el 2020 dentro de la legislación de urgencia suscrita durante el estado de alarma. El traspaso de la gestión al Instituto Nacional de Seguridad Social plantea tres cuestiones: primero, si el traspaso es técnicamente adecuado; segundo, por qué se ha efectuado en un real decreto ley de medidas para paliar los efectos económicos del COVID-19 una medida que afecta a la gestión de las pensiones de funcionarios, y, tercero, qué puede suponer este cambio de gestión para las especialidades contenidas en este régimen especial. The objective of this paper is to analyze the changes in the …

Social securitySeguretat socialPensions de jubilacióCoronavirus disease 2019 (COVID-19)Welfare economicsPolitical scienceFuncionarisLegislationCivil servantsLABOS Revista de Derecho del Trabajo y Protección Social
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