Click here to skip to content

Welfare Reform on the Web (December 2001): Pensions - Overseas

CONTRIBUTION EVASION: IMPLICATIONS FOR SOCIAL SECURITY PENSION SCHEMES

W. McGillivray

International Social Security Review, vol. 54, no. 4, 2001, p. 3-22

Failure of participants to comply with their contribution obligations to social security schemes is a problem which threatens the legitimacy of the schemes, the adequacy of the social protection of persons whose contributions due have not been paid, and the financial viability of defined benefit schemes. If widespread evasion results in generally inadequate pensions, governments may be obliged to supplement them. Article surveys the nature of contribution evasion and the reasons why contributions are evaded. Possible practical measures which have been applied to promote compliance are described and the dangers of contribution evasion to participants and to the State are outlined.

CURRENT ISSUES IN GERMAN OLD-AGE PROVISION: RECONCILING CONTINUITY AND CHANGE

A. Meurer

International Social Security Review, vol. 54, no. 4, 2001, p. 111-117

Presents the most important points of the German pension reform. The focus will be on stabilising the contribution rate and setting up additional, funded old-age pension provision. Next deals with the significance of the pension reform for the statutory scheme and the impact on the relative proportions of its three different tiers. Finally makes reference to the significance of contribution-based financing for the statutory pension scheme in Germany.

PENSION SYSTEMS AND RETIREMENT INCOMES ACROSS OECD COUNTRIES

R. Disney and P. Johnson (ed)

Cheltenham: Edward Elgar, 2001

Analysing the pension reform process in nine countries this book provides a picture of how the pension systems work in Austria, Canada, France, Germany, Italy, the Netherlands, New Zealand, the UK and the USA. It examines the policy reform process in each country alongside the fiscal stresses which are emerging due to the ageing population. It explores whether different methods of pension delivery lead to different standards of living.

RISK ASPECTS OF INVESTMENT-BASED SOCIAL SECURITY REFORM

J. Y. Campbell and M. Feldstein

London: University of Chicago Press, 2001

Explores the alternatives to the current US pension system, which operates on a pay-as-you-go basis, as the ratio of retirees to taxpayers increases.

STRUCTURAL REFORM OF SOCIAL SECURITY PENSIONS IN LATIN AMERICA: MODELS, CHARACTERISTICS, RESULTS AND CONCLUSIONS

C. Mesa-Lago

International Social Security Review, vol. 54, no. 4, 2001, p. 67-92

Article gathers legal and statistical data about reform in ten countries of Latin America. There are three general models of structural reform in Latin America. The reforms radically change the public system either by replacing it completely with a private one, or by introducing a private component in addition to the public one, or by creating a private system to compete with a private one.

Search Welfare Reform on the Web