Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2009

Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2009

Iowa Insurance Division Report to the Governor for Year End 2001

Iowa Insurance Division Report to the Governor for Year End 2001

Iowa Insurance Division Report to the Governor for Year End 2002

Iowa Insurance Division Report to the Governor for Year End 2003

Iowa Insurance Division Report to the Governor for Year End 2003

Iowa Insurance Division Report to the Governor for Year End 2003

Iowa Insurance Division Report to the Governor for Year End 2004

Iowa Insurance Division Report to the Governor for Year End 2004

Iowa Insurance Division Report to the Governor for Year End 2005

Iowa Insurance Division Report to the Governor for Year End 2005

Iowa Insurance Division Report to the Governor for Year End 2006

Iowa Insurance Division Report to the Governor for Year End 2006

Iowa Insurance Division Report to the Governor for Year End 2007

Iowa Insurance Division Report to the Governor for Year End 2007

Iowa Insurance Division Report to the Governor for Year End 2008

Iowa Insurance Division Report to the Governor for Year End 2008

The Unemployment Benefit System: a Redistributive or an Insurance Institution?

[eng] In this paper we analyze how the composition of labor taxation affects unemployment in a unionized economy with capital accumulation and an unemployment benefit system. We show that if the unemployment benefit system is gross Bismarckian then the unemployment rate is reduced if wage taxes are decreased (and thus payroll taxes are increased). However, if the unemployment benefit system is net Bismarckian then the unemployment rate does not depend on how the system is financed. Besides, in a Beveridgean system the labor tax composition does not affect the unemployment rate if and only if the unemployed do not pay taxes and the employed pay a constant marginal tax rate. We also analyze when an unemployment benefit budget-balanced rule makes the economy to have a hysteresis process.

Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2010

Audit report on the Northeast Iowa Schools Insurance Trust for the year ended June 30, 2010

Discrete analysis of dividend payments in a non-life insurance portfolio

The process of free reserves in a non-life insurance portfolio as defined in the classical model of risk theory is modified by the introduction of dividend policies that set maximum levels for the accumulation of reserves. The first part of the work formulates the quantification of the dividend payments via the expectation of their current value under diferent hypotheses. The second part presents a solution based on a system of linear equations for discrete dividend payments in the case of a constant dividend barrier, illustrated by solving a specific case.