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This article reviews simplified taxation for small taxpayers in Latin America and then presents and discusses the simplified single tax regime with access to social protection for Argentina. In recent years, the interest of tax policy in small taxpayers has increased: companies or individuals,...
Persistent link: https://www.econbiz.de/10015213799
This paper details how ageing is affecting to private saving and public pensions. In this way, it analyses if Life-Cycle Hypothesis is carrying out for individuals about their saving behaviours and if Pension Public Systems can make them to vary. For this reason, it establishes a specifically...
Persistent link: https://www.econbiz.de/10015218724
The debate on the reform of the pension system in Spain is not very lively, in contrast with the international experience. The Spanish economic boom since the mis nineties, the slowdown in the number of pensioners due to the retirement of the cohorts born during the Civil War, and the...
Persistent link: https://www.econbiz.de/10015219767
The demographic change that is lived worldwide, and of particular form in Europe, as consequence of the aging of the population because of the increase of the life expectancy and the drastic reduction of the rates of fertility, has made jump the alarms because of the need to get a suitable...
Persistent link: https://www.econbiz.de/10015224231
One of the objectives of the State is to achieve the highest possible level os society, which is central to ensuring a level of social protection that tends to universality and coverage of socially recognized needs and contingencies such as education, health, security, old age, maternity,...
Persistent link: https://www.econbiz.de/10015227562
This United Nations Policy Note on Social Policy provides practical guidance on how to operationalize alternative equitable and employment-generating social policies in National Development Strategies. This Policy Note has been developed in cooperation with UN agencies, and has been officially...
Persistent link: https://www.econbiz.de/10015229605
Since 2003, it has been observed in Argentina a paradigm shift with regard to social security, in general, and pension system, in particular, based mainly on the inclusion and solidarity. The implementation of the Pension Inclusion Plan, more than ten increases in pension benefits before the...
Persistent link: https://www.econbiz.de/10015232075
The pension system is an essential component within social security. Due to several reasons, among which the current international financial crisis and the rapid aging of the population that is happening in many countries outstand, throughout these last few years several reforms have been...
Persistent link: https://www.econbiz.de/10015233864
A social security system which works properly should be universal and equitable, ensuring a minimum standard to all beneficiaries and sustainable over time. The literature agrees that the central objectives of them are the prevention of poverty among the elderly and consumption smoothing over...
Persistent link: https://www.econbiz.de/10015235194
In 1973, the income of working workers financed the pensions of retired workers, over the years the ratio of assets and pensioners changed, financing a smaller portion of Mexico's total pensions. In 1973 the relationship of active right holders for each pensioner was 14 to 1, while that...
Persistent link: https://www.econbiz.de/10015236018