Topics in public finance: social security and taxation

Summary The field of public finance focuses on the spending and taxing activities of governments and their influence on the allocation of resources and distribution of income. This work covers in three parts different topics related to public finance which are currently widely discussed in media and politics. The first two parts deal with issues on social security, which is in general one of the biggest spending shares of governments. The third part looks at the main income source of governments by analyzing the perceived value of tax competition. Part one deals with the current problem of increased early retirement by focusing on Switzerland as a special case. Early retirement is predominantly considered to be the result of incentives set by social security and the tax system. But the Swiss example demonstrates that the incidence of early retirement has dramatically increased even in the absence of institutional changes. We argue that the wealth effect also plays an important role in the retirement decision for middle and high income earners. An actuarially fair, but mandatory funded system with a relatively high replacement rate may thus contribute to a low labor market participation rate of elderly workers. We provide evidence using a unique dataset on individual retirement decisions in Swiss pension funds, allowing us to perfectly control for pension scheme details. Our findings suggest that affordability is a key determinant in the retirement decisions. The higher the accumulated pension capital, the earlier men, and to a smaller extent women, tend to leave the workforce. The fact that early retirement has become much more prevalent in the last 15 years is a further indicator of the importance of a wealth effect, as the maturing of the Swiss mandatory funded pension system over that period has led to an increase in the effective replacement rates for middle and high income earners. Part two covers the theoretical side of social security. Theories analyzing optimal social security benefits provide important qualitative results, by mainly using one general type of an economy. Economies are however very diverse concerning numerous aspects, one of the most important being the wealth level. This can lead to significant quantitative benefit differences that imply differences in replacement rates and levels of labor supply. We focus on several aspects related to this fact. In a within cohort social security model, we introduce disability insurance with an imperfect screening mechanism. We then vary the wealth level of the model economy and analyze how the optimal social security benefit structure or equivalently, the optimal replacement rates, changes depending on the wealth level of the economy, and if the introduction of disability insurance into a social security system is preferable for all economies. Second, the screening mechanism of disability insurance and the threshold level at which people are defined as disabled can differ. For economies with different wealth levels, we determine for different thresholds the screening level that maximizes social welfare. Finally, part three turns to the income of governments, by adding an element to the controversy on tax competition versus tax harmonization.2 Inter-jurisdictional tax competition can generate at least two potential benefits or costs: On a public level, tax competition may result in a lower or higher efficiency in the production of public services. But there is also a more private benefit in the form of an option for individuals to move to a community with a lower tax rate in the future. To explore the value citizens attach to tax competition we analyze a unique popular vote for a complete tax harmonization between communities in the third largest Swiss canton, Vaud. Although a majority of voters would have seemingly benefited from replacing the current tax rate by a revenue-neutral average tax rate, the proposal was rejected by a large margin. Our estimates suggest that the estimated combined perceived benefit from tax competition is in the range of 10%.

Social inequalities and mortality in Europe-results from a large multi-national cohort

BACKGROUND Socio-economic inequalities in mortality are observed at the country level in both North America and Europe. The purpose of this work is to investigate the contribution of specific risk factors to social inequalities in cause-specific mortality using a large multi-country cohort of Europeans. METHODS A total of 3,456,689 person/years follow-up of the European Prospective Investigation into Cancer and Nutrition (EPIC) was analysed. Educational level of subjects coming from 9 European countries was recorded as proxy for socio-economic status (SES). Cox proportional hazard model's with a step-wise inclusion of explanatory variables were used to explore the association between SES and mortality; a Relative Index of Inequality (RII) was calculated as measure of relative inequality. RESULTS Total mortality among men with the highest education level is reduced by 43% compared to men with the lowest (HR 0.57, 95% C.I. 0.52-0.61); among women by 29% (HR 0.71, 95% C.I. 0.64-0.78). The risk reduction was attenuated by 7% in men and 3% in women by the introduction of smoking and to a lesser extent (2% in men and 3% in women) by introducing body mass index and additional explanatory variables (alcohol consumption, leisure physical activity, fruit and vegetable intake) (3% in men and 5% in women). Social inequalities were highly statistically significant for all causes of death examined in men. In women, social inequalities were less strong, but statistically significant for all causes of death except for cancer-related mortality and injuries. DISCUSSION In this European study, substantial social inequalities in mortality among European men and women which cannot be fully explained away by accounting for known common risk factors for chronic diseases are reported.

Social media and political change: The case of the 2011 revolutions in Tunisia and Egypt

Throughout the past decade, social media have come on the scene of various popular revolts. Their role as tools of information and coordination of social movements, from the Iranian Green Movement in 2009 to the Arab uprisings in 2011, has been widely debated. In most cases, online activism through blogs, Facebook, Twitter or other forms of social media has allowed citizens to be part of a social networking exercise and to engage in a public sphere that would have otherwise been unreachable to them due to severe repression. In Tunisia and Egypt, social media helped protests start and expand thanks to their ability to coordinate and disseminate information quickly. The new information and communication tools were an influential factor in accelerating the revolutionary processes across the Arab world, albeit they cannot be seen as neither the spur nor the drivers of any revolution.

What social security: Beveridgean or Bismarckian?

Why are Bismarckian social security systems associated with largerpublic pension expenditures, a smaller fraction of private pension andlower income in-equality than Beveridgean systems? These facts arepuzzling for political economy theories of social security whichpredict that Beveridgean systems, involving intra-generationalredistribution, should enjoy larger support among low-income people andthus be larger. This paper explains these features in a bidimensionalpolitical economy model. In an economy with three income groups,low-income support a large, redistributive system; middle-income favoran earning-related system, while high-income oppose any public system,since they have access to a superior saving technology, a privatesystem. We show that, if income inequality is large, the voting majorityof high-income and low-income supports a (small) Beveridgean system,and a large private pillar arises; the opposite occurs with lowinequality. Additionally, when the capital market provides higherreturns, a Beveridgean system is more likely to emerge.

Impact of the Spanish smoking law on exponsure to secondhand smoke in offices and hospitality venues: before-and-after study

BACKGROUND/OBJECTIVES: A smoking law was passed by the Spanish Parliament in December 2005 and was enforced by 1 January 2006. The law bans smoking in all indoor workplaces but only in some hospitality venues, because owners are allowed to establish a smoking zone (venues>100 m2) or to allow smoking without restrictions (venues<100 m2). The objective of the study is to assess the impact of the Spanish smoking law on exposure to secondhand smoke (SHS) in enclosed workplaces, including hospitality venues. MATERIALS AND METHODS: The study design is a before-and-after evaluation. We studied workplaces and hospitality venues from eight different regions of Spain. We took repeated samples of vapor-phase nicotine concentration in 398 premises, including private offices (162), public administration offices (90), university premises (43), bars and restaurants (79), and discotheques and pubs (24). RESULTS: In the follow-up period, SHS levels were markedly reduced in indoor offices. The median decrease in nicotine concentration ranged from 60.0% in public premises to 97.4% in private areas. Nicotine concentrations were also markedly reduced in bars and restaurants that became smoke-free (96.7%) and in the no-smoking zones of venues with separate spaces for smokers (88.9%). We found no significant changes in smoking zones or in premises allowing smoking, including discotheques and pubs. CONCLUSIONS: Overall, this study shows the positive impact of the law on reducing SHS in indoor workplaces. However, SHS was substantially reduced only in bars and restaurants that became smoke-free. Most hospitality workers continue to be exposed to very high levels of SHS. Therefore, a 100% smoke-free policy for all hospitality venues is required.

Social media and public libraries : exploring information activities of library professionals and users

Social media has become a part of many people’s everyday lives. In the library field the adoption of social media has been widespread and discussions of the development of “Library 2.0” began at an early stage. The aim with this thesis is to study the interface between public libraries, social media, and users, focusing on information activities. The main research question is: How is the interface between public libraries and social media perceived and acted upon by its main stakeholders (library professionals and users)? The background of Library 2.0 is strongly associated with the development of the Web and social media, as well as with the public libraries and their user-centered and information technological development. The theoretical framework builds on the research within the area of Library and Information Science concerning information behavior, information practice, and information activities. Earlier research on social media and public libraries is also highlighted in this thesis. The methods survey and content analysis were applied to map the interface between social media and public libraries. A questionnaire was handed out to the users and another questionnaire was sent out to the library professionals. The results were statistically analyzed. In the content analysis public library Facebook pages were studied. All the empirical investigations were conducted in the area of Finland Proper. An integrated analysis of the results deepens the understanding of the key elements of the social media and public library context. These elements are interactivity, information activities, perceptions, and stakeholders. In this context seven information activities were distinguished: reading, seeking, creating, communicating, informing, mediating, and contributing. This thesis contributes to develop the research concerning information activities and draws a realistic picture of the challenges and opportunities in the social media and public library context. It also contributes with knowledge on library professionals and library users, and the existing differences in their perceptions of the interface between libraries and social media.

The law of the sea: the United States, Canada and the deep seabed

The Falkland Islands War of 1982 was fought over competing claims to sovereignty over a group of islands off the east coast of South America. The dispute was between Argentina and the United Kingdom. Argentina claims the islands under rights to Spanish succession, the fact that they lie off the Argentine coast line and that in 1833 Great Britain took the islands illegally and by force. The United Kingdom claims the islands primarily through prescription--the fact that they have governed the islands in a peaceful, continuous and public manner since 1833. The British also hold that the population living on the islands, roughly eighteen hundred British descendants, should be able to decide their own future. The United Kingdom also lays claim to the islands through rights of discovery and settlement, although this claim has always been challenged by Spain who until 1811 governed the islands. Both claims have legal support, and the final decision if there will ever be one is difficult to predict. Sadly today the ultimate test of sovereignty does not come through international law but remains in the idea that "He is sovereign who can defend his sovereignty." The years preceding the Argentine invasion of 1982 witnessed many diplomatic exchanges between The United Kingdom and Argentina over the future of the islands. During this time the British sent signals to Argentina that ii implied a decline in British resolve to hold the islands and demonstrated that military action did more to further the talks along than did actual negotiations. The Argentine military junta read these signals and decided that they could take the islands in a quick military invasion and that the United Kingdom would consider the act as a fait accompli and would not protest the invasion. The British in response to this claimed that they never signaled to Argentina that a military solution was acceptable to them and launched a Royal Navy task force to liberate the islands. Both governments responded to an international crisis with means that were designed both to resolve the international crisis and increase the domestic popularity of the government. British Prime Minister Margaret Thatcher was facing an all-time low in popularity for post-War Prime Ministers while Argentine President General Galtieri needed to gain mass popular support so he could remain a viable President after he was scheduled to lose command of the army and a seat on the military junta that ran the country. The military war for the Falklands is indicative of the nature of modern warfare between Third World countries. It shows that the gap in military capabilities between Third and First World countries is narrowing significantly. Modern warfare between a First and Third World country is no longer a 'walk over' for the First World country.

Three essays on metamorphoses of social capital and associational culture in Eastern Europe

Ce triptyque d’essais présente le caractère versatile et évasif du concept moderne de capital social à plusieurs niveaux – global, national et régional, ainsi que dans le présent et dans le passé. Le premier article conteste l’hypothèse prédominante selon laquelle il y a une cohabitation entre l’engagement civique et la démocratie. Malgré sa validité au niveau général, la relation n’est pas confirmée si les catégories hétérogènes sont désagrégées. Pour les pays post-communistes de l'Europe, la relation entre le type de régime et la tendance de s'associer ressemble à celle des démocraties latines consolidées si la participation dans les associations volontaires est choisie comme mesure de la vitalité du capital social. Par conséquent, la vie civique moins intense ne prédit pas de difficultés pour la démocratie. Le deuxième article est une compilation originale de plus de 100 organisations classifiées selon les standards contemporains et une collection de présentations d'une douzaine d'organisations bulgares, les plus populaires depuis le XIXème siècle. Cette contribution importante à l’historiographie de la vie associative bulgare jusqu’à 1944 est le résultat d'un travail qui combine des entrevues avec des historiens et une recherche dans les archives. Le panoptique organisationnel sert de réfutation empirique de l’hypothèse qui attribue la faiblesse organisationnelle présente du poste-communisme à la pénurie de vie organisationnelle développée par le passé. ii Les mérites du troisième article sont doubles. Au niveau empirique on démontre que l’organisation culturelle la plus importante en Bulgarie a apparu comme une institution nationaliste imitant les organisations similaires des autres pays Européens. Elle s’est développée graduellement par une adaptation des expériences étrangères aux conditions locales. La collection des références bulgares est unique et représente le produit d’un travail méticuleux sur les documents et les entrevues. Au niveau abstrait, on confirme l’applicabilité de la théorie du transfert de la politique publique à un cas historique existant avant la théorie elle-même. Finalement, l’analyse détaillée des précurseurs du cabinet de lecture bulgare représente une contribution à la sociologie politique de l’histoire de la lecture. Mots clés: Europe de l’Est, poste-communisme, démocratie, société civile, engagement civique, organisations volontaires, troisième secteur, affiliation, transfert d'idées, apprentissage organisationnel.

Las interacciones organizacionales desde la visión ecológica: el mutualismo

No es requerido en este caso

Las facultades discrecionales en el estado social de derecho colombiano: una aproximación a la discrecionalidad técnica desde la doctrina y la jurisprudencia

En el presente trabajo de grado, se realiza un acopio, valoración y respectivo análisis de la jurisprudencia nacional, la doctrina especializada y la legislación vigente en Colombia en materia de Facultades Administrativas Discrecionales, con el propósito de determinar, si en nuestro ordenamiento existe diferencia de fondo en el tratamiento de la Discrecionalidad Técnica entre la jurisprudencia contencioso administrativa y la constitucional. Así mismo, se resalta que en un Estado Social de Derecho como el nuestro, es necesario que el quehacer administrativo se aproxime cada vez más a los ideales constitucionales de transparencia y justicia social, de forma tal que las decisiones que se adopten, estén siempre sujetas a los principios de legalidad y debido proceso, y en todo caso, propendan por la salvaguarda del bien común y el interés general.

'Public Sculpture (The Social)' 2010

Commisssioned by Frieze Art for the Frieze Sculpture Park The project presents the image of a sculpture as a sculpture, installed in the form of a large scale digital print on vinyl stretched over a 14 x 28ft (4.2 x 8.4m) stretcher supported by a scaffolding structure. The image itself depicts a futuristic public sculpture, an ‘impossible’ artwork, referencing Ballard’s descriptions in his book ‘Vermillion Sands’. The work also draws upon examples of rococo ornamentation and the compositional conventions of ‘images of sculpture’ (in art magazines, catalogues, publicity photos) including examples sited in Regents park in previous years. Technical details: The image is printed on vinyl, stretched over a 14 x 28ft (4.2 x 8.4m) wooden stretcher and fixed to a deep buttressed scaffold 8m long by 6.23 deep with IBC water tanks on the back edge as kentledge (4 x I tonne IVC water containers - 1 per bay). The structure is constructed from clean silver Layher system scaffold and wrapped by a dense black mesh netting.

Social theory and system dynamics practice

This paper explores the social theories implicit in system dynamics (SD) practice. Groupings of SD practice are observed in different parts of a framework for studying social theories. Most are seen to be located within `functionalist sociology'. To account for the remainder, two new forms of practice are discussed, each related to a different paradigm. Three competing conclusions are then offered: 1. The implicit assumption that SD is grounded in functionalist sociology is correct and should be made explicit. 2. Forrester's ideas operate at the level of method not social theory so SD, though not wedded to a particular social theoretic paradigm, can be re-crafted for use within different paradigms. 3. SD is consistent with social theories which dissolve the individual/society divide by taking a dialectical, or feedback, stance. It can therefore bring a formal modelling approach to the `agency/structure' debate within social theory and so bring SD into the heart of social science. The last conclusion is strongly recommended.

Autonomia e futuro da perícia oficial na percepção dos peritos criminais

Este estudo teve como objetivo levantar a visão de futuro da Criminalistiea brasileira conforme as pereepçõcs autonómieas de peritos oficiais empregando como parad igma os efeitos da Lei 12.03012009, que atribuiu a autonomia técnica, científica ti funcional " estes profissionais. Para isso, rea lizou-se uma pesquisa bibliográfica c de campo. O univcrso da pesquisa foi os Peritos Oficiai , . /\ amo,tra foi fommda por 39 peritos Criminais, um grupo principal COl1lpo~to por 31 peritos de carreira incluindo gestores locais de Instituições Federais (Polícia FctJeral, Polícia do Distrito Federal) e c.s tadoaiS (Polícia Civil e Secretaria de Scgurança Pública) c um grupo complcnlenlar composto por Gestores (04) c Lideranças (04) Nacionai~ destes órgãos. Ao grupo principal foi aplicado um testc de evocação com as palavras "Autonomia" e "Pcricia". como fase preparatória às entrevistas semi cSlruturaSocial do Perito Criminal; Futuro da P~ricia Concluio-se que a Perícia Ofieial se identifica em essência que'; 3 descoberta da verdade a cerca de um fa to comunicado como crime c seu papel social que cons ta da comunicação olicial desta verdade ao Magistrado por meio do laudo c se diferencia pela percepção de autonomia c conseqüente v;slo de fulUro. Os peritos sob regulamentaçlo Federal pereehem a au tonomia segundo a lei alcançada c acreditam na possihilidadc de autonomia administra tiva inseridos no órgão policial, enquanto os p<:ritos vincolados aos estados buscam maior aotonomia como organi7,1Ção i"d cpcndcnt~, integrada e de âmbito nacional, e mais próxima ao Jodieiário, seguindo orientação da ONU (Protocolo de Istamb"l) c do Decreto Lei 7.037/09. Para todos entrevistados a Lei 12.030/09 apenas legitimou oma situaçlo de fato.