Occupational welfare: winners and losers
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cheltenham [u.a.]
Elgar
2007
|
| Schlagworte: | |
| Online-Zugang: | Table of contents only Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | IX, 190 S. graph Darst. |
| ISBN: | 9781845429690 |
Internformat
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| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
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| 650 | 4 | |a Public welfare |z Europe | |
| 650 | 4 | |a Compensation management |z Europe | |
| 650 | 4 | |a Welfare state |z Europe | |
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Datensatz im Suchindex
| _version_ | 1804137110680109056 |
|---|---|
| adam_text | Contents
List of figures and tables vii
Tables vii
Figures ix
Abbreviations x
Preface xi
1. Occupational welfare an introduction 1
1.1. Introduction 1
1.2. Why an interest in occupational welfare different routes to
welfare 3
1.3. Overview of the book 12
1.4. Choice of cour fries 15
1.5. Some methodological reflections 17
1.6. Delimitations 20
Notes 23
Annex 1. Degree of inequality and level of spending on social protection in
2003 for 25 EU countries 24
2. What is occupational welfare? 25
2.1. Introduction 25
2.2. When is a good related to the welfare area? 26
2.3. Typologizing occupational welfare 32
2.4. Inside/outside occupational welfare? 37
2.5. Wage statistics and occupational welfare 39
2.6. Conclusions 40
3. How to measure costs 41
3.1. Introduction 41
3.2. How to measure the value of occupational welfare 41
vi Occupational welfare
3.3. Data availability 45
3.4. Summing up 50
4. Labour market issues and occupational welfare 52
4.1. Introduction 52
4.2. The concept of de commodification: is it useful? 54
4.3. Replacement rates and private social expenditures 58
4.4. Industrial relations and occupational welfare 64
4.5. Insider outsider and occupational welfare 72
4.6. Social responsibility and/or increased efficiency? 76
4.7. Conclusions 82
5. Pensions 84
5.1. Introduction 84
5.2. Historical and institutional aspects of pension systems 91
5.3. Public, fiscal and occupational costs of pensions 106
5.4. Distributional consequences of occupational pensions 111
5.5. Summing up 113
6. The Danish case lessons to be learned? 115
6.1. Introduction 115
6.2. Tax rules and occupational welfare in Denmark 115
6.3. Expenditures to fringe benefits 120
6.4. The relation between tax, wages and fringe benefits 127
6.5. Summing up possible consequences for the universal welfare
state 130
7. New welfare typologies 132
7.1. Introduction 132
7.2. Convergence 135
7.3. Inequality in a comparative perspective 138
7.4. The comparative analysis 142
7.5. New clusters 154
Appendix 158
8. Concluding remarks 164
References 168
Index 182
List of figures and tables
TABLES
1.1. Five different ways of delivery in the welfare states 5
1.2. The distinction between financing and delivery in relation to welfare 8
1.3. New principle for clustering of welfare states? 11
1.4. Degree of inequality and level of spending on social protection in 2003
for ten EU countries 12
2.1. Individual s perception of four approaches to occupational welfare 36
3.1. Occupational welfare as percentage of total spending on social policy in
2001 46
3.2. Percentages of welfare state financed by employers social security
contributions in 2003 47
3.3. Employers social contribution as a percentage of total labour costs in
2002 48
3.4. Mandatory private social expenditure in % of GDP selected years since
1980 49
3.5. Occupational welfare in industry and service in 2004 as percentage of
total wage costs 50
4.1. Development in net replacement rates in Sweden 1980 1998 57
4.2. Private proportion of expenditures in selected areas in Sweden 1980 and
1998 57
4.3. Summary measure of benefit entitlement in case of unemployment in
selected OECD countries various years since 1961 59
4.4. Net replacement rate, duration and average net replacement rate in
2004 61
4.5. Unemployment and pension income replacement rates in selected
countries 1981 2000 62
4.6. Private social expenditure 1980 to 1993 as percentages of GDP 63
4.7. Combination of industrial relations and welfare state. 67
4.8. Trade union density rates in 2002 and collective bargaining coverage
2000 69
4.9. Percentage of employees covered by occupational pension schemes 71
4.10. Coverage rates for health insurance in the US in 2002 and 2003 74
4.11. Percentage of employees in UK with access to various elements in
work packages 75
4.12. Percentage of female employees with children reporting extra statutory
viii Occupational welfare
coverage in 2003/2004 for maternity and parental leave 76
4.13. Indicators of family friendly working arrangements in selected EU
countries 1995/96 81
5.1. Estimate of the scope of private occupational pensions as a percentage
of GDP since 1950 86
5.2. Gross and net replacement rates for pension in 2003 for a man earning
before retirement the income of an average production worker in
selected countries 89
5.3. Impact on net replacement rates of supplementary occupational
pensions at various income intervals for selected countries in 2002 90
5.4. Overall entitlement for a full career worker in the first tier of pension
system 93
5.5. Basic pension principles and basic financing principles for pensions in
2005 103
5.6. Tax treatment of private pensions in 2003 108
5.7. Public expenditures on old age pensions as a percentage of GDP
since 1994 109
5.8. Assets in pension funds in 2000 and calculations of private pensions
as a proportion of public pensions based on these assets 110
6.1. Estimate of tax loss due to fringe benefits 121
6.2. Fringe benefits in Denmark in 2002 and 2004 depending on income
and as percentage of income 122
6.3. Wages income in Denmark 2000 to 2003 and split into elements of
occupational welfare 124
6.4. Wages cost total and on various occupational areas in million Danish
kroner 125
6.5. Occupational welfare as percent of total labour cost in different
branches in Denmark in 2003 125
6.6. Fringe benefits in Danish kroner 2000 2004 per hours worked
dependent on educational attainment level 126
6.7. Taxation in 2002 and the highest rate of income tax 128
7.1. The degree of inequality measured by the Gini coefficient various
years 139
7.2. Clustering of countries according to degree of inequality 140
7.3. The degree of inequality in various countries various years measured
with the Gini coefficient 141
7.4. Gender pay gap in unadjusted form 142
7.5. Gross and net public welfare 2001 as percentage of GDP 143
7.6. Central variables for the analysis of occupational welfare 146
7.7. Occupational welfare and its development in comparative perspective
as percentages of GDP 147
7.8. Total occupational welfare as percentage of GDP in 2001 in selected
countries 150
List of figures and tables ix
7.9. Public spending on welfare and public+occupational welfare spending.
Welfare as percentage of GDP in 2001 both before and after tax and
public+occupational welfare spending in 2004 151
7.10. Collectively agreed and employers imputed social contributions from
1996 to 2004 as percentages of spending on occupational welfare 152
7.11. Clustering of ten welfare states in Europe along five parameters 153
7.12. Clustering in accordance with expectations of levels of occupational
welfare 153
7.13. Coefficient of variation for all countries and sub groups in 2004 for
spending on occupational welfare (gross and net) as a percentage of
GDP and total spending on welfare in 2001 (gross and net) 156
7.14. Occupational welfare and total spending in two new clusters in 2001
and 2004 in percentages of GDP 157
7.A. 1. Structure of labour cost as percentage of total labour costs in 1996,
2000 and 2004 161
7.A.2. Percentage of different types of occupational welfare of total spending
on occupational welfare in 2004 163
FIGURES
2.1. Occupational welfare distinction impact on society or company and
directly or indirectly 33
4.1. Industrial relations on two dimensions 65
6.1. Tax now and/or later and welfare examples 129
7.1. Development in gross occupational welfare 1996 2004 149
7.2. The relation between total spending on welfare and inequality in
2001 155
|
| adam_txt |
Contents
List of figures and tables vii
Tables vii
Figures ix
Abbreviations x
Preface xi
1. Occupational welfare an introduction 1
1.1. Introduction 1
1.2. Why an interest in occupational welfare different routes to
welfare 3
1.3. Overview of the book 12
1.4. Choice of cour fries 15
1.5. Some methodological reflections 17
1.6. Delimitations 20
Notes 23
Annex 1. Degree of inequality and level of spending on social protection in
2003 for 25 EU countries 24
2. What is occupational welfare? 25
2.1. Introduction 25
2.2. When is a good related to the welfare area? 26
2.3. Typologizing occupational welfare 32
2.4. Inside/outside occupational welfare? 37
2.5. Wage statistics and occupational welfare 39
2.6. Conclusions 40
3. How to measure costs 41
3.1. Introduction 41
3.2. How to measure the value of occupational welfare 41
vi Occupational welfare
3.3. Data availability 45
3.4. Summing up 50
4. Labour market issues and occupational welfare 52
4.1. Introduction 52
4.2. The concept of de commodification: is it useful? 54
4.3. Replacement rates and private social expenditures 58
4.4. Industrial relations and occupational welfare 64
4.5. Insider outsider and occupational welfare 72
4.6. Social responsibility and/or increased efficiency? 76
4.7. Conclusions 82
5. Pensions 84
5.1. Introduction 84
5.2. Historical and institutional aspects of pension systems 91
5.3. Public, fiscal and occupational costs of pensions 106
5.4. Distributional consequences of occupational pensions 111
5.5. Summing up 113
6. The Danish case lessons to be learned? 115
6.1. Introduction 115
6.2. Tax rules and occupational welfare in Denmark 115
6.3. Expenditures to fringe benefits 120
6.4. The relation between tax, wages and fringe benefits 127
6.5. Summing up possible consequences for the universal welfare
state 130
7. New welfare typologies 132
7.1. Introduction 132
7.2. Convergence 135
7.3. Inequality in a comparative perspective 138
7.4. The comparative analysis 142
7.5. New clusters 154
Appendix 158
8. Concluding remarks 164
References 168
Index 182
List of figures and tables
TABLES
1.1. Five different ways of delivery in the welfare states 5
1.2. The distinction between financing and delivery in relation to welfare 8
1.3. New principle for clustering of welfare states? 11
1.4. Degree of inequality and level of spending on social protection in 2003
for ten EU countries 12
2.1. Individual's perception of four approaches to occupational welfare 36
3.1. Occupational welfare as percentage of total spending on social policy in
2001 46
3.2. Percentages of welfare state financed by employers' social security
contributions in 2003 47
3.3. Employers' social contribution as a percentage of total labour costs in
2002 48
3.4. Mandatory private social expenditure in % of GDP selected years since
1980 49
3.5. Occupational welfare in industry and service in 2004 as percentage of
total wage costs 50
4.1. Development in net replacement rates in Sweden 1980 1998 57
4.2. Private proportion of expenditures in selected areas in Sweden 1980 and
1998 57
4.3. Summary measure of benefit entitlement in case of unemployment in
selected OECD countries various years since 1961 59
4.4. Net replacement rate, duration and average net replacement rate in
2004 61
4.5. Unemployment and pension income replacement rates in selected
countries 1981 2000 62
4.6. Private social expenditure 1980 to 1993 as percentages of GDP 63
4.7. Combination of industrial relations and welfare state. 67
4.8. Trade union density rates in 2002 and collective bargaining coverage
2000 69
4.9. Percentage of employees covered by occupational pension schemes 71
4.10. Coverage rates for health insurance in the US in 2002 and 2003 74
4.11. Percentage of employees in UK with access to various elements in
work packages 75
4.12. Percentage of female employees with children reporting extra statutory
viii Occupational welfare
coverage in 2003/2004 for maternity and parental leave 76
4.13. Indicators of family friendly working arrangements in selected EU
countries 1995/96 81
5.1. Estimate of the scope of private occupational pensions as a percentage
of GDP since 1950 86
5.2. Gross and net replacement rates for pension in 2003 for a man earning
before retirement the income of an average production worker in
selected countries 89
5.3. Impact on net replacement rates of supplementary occupational
pensions at various income intervals for selected countries in 2002 90
5.4. Overall entitlement for a full career worker in the first tier of pension
system 93
5.5. Basic pension principles and basic financing principles for pensions in
2005 103
5.6. Tax treatment of private pensions in 2003 108
5.7. Public expenditures on old age pensions as a percentage of GDP
since 1994 109
5.8. Assets in pension funds in 2000 and calculations of private pensions
as a proportion of public pensions based on these assets 110
6.1. Estimate of tax loss due to fringe benefits 121
6.2. Fringe benefits in Denmark in 2002 and 2004 depending on income
and as percentage of income 122
6.3. Wages income in Denmark 2000 to 2003 and split into elements of
occupational welfare 124
6.4. Wages cost total and on various occupational areas in million Danish
kroner 125
6.5. Occupational welfare as percent of total labour cost in different
branches in Denmark in 2003 125
6.6. Fringe benefits in Danish kroner 2000 2004 per hours worked
dependent on educational attainment level 126
6.7. Taxation in 2002 and the highest rate of income tax 128
7.1. The degree of inequality measured by the Gini coefficient various
years 139
7.2. Clustering of countries according to degree of inequality 140
7.3. The degree of inequality in various countries various years measured
with the Gini coefficient 141
7.4. Gender pay gap in unadjusted form 142
7.5. Gross and net public welfare 2001 as percentage of GDP 143
7.6. Central variables for the analysis of occupational welfare 146
7.7. Occupational welfare and its development in comparative perspective
as percentages of GDP 147
7.8. Total occupational welfare as percentage of GDP in 2001 in selected
countries 150
List of figures and tables ix
7.9. Public spending on welfare and public+occupational welfare spending.
Welfare as percentage of GDP in 2001 both before and after tax and
public+occupational welfare spending in 2004 151
7.10. Collectively agreed and employers' imputed social contributions from
1996 to 2004 as percentages of spending on occupational welfare 152
7.11. Clustering of ten welfare states in Europe along five parameters 153
7.12. Clustering in accordance with expectations of levels of occupational
welfare 153
7.13. Coefficient of variation for all countries and sub groups in 2004 for
spending on occupational welfare (gross and net) as a percentage of
GDP and total spending on welfare in 2001 (gross and net) 156
7.14. Occupational welfare and total spending in two new clusters in 2001
and 2004 in percentages of GDP 157
7.A. 1. Structure of labour cost as percentage of total labour costs in 1996,
2000 and 2004 161
7.A.2. Percentage of different types of occupational welfare of total spending
on occupational welfare in 2004 163
FIGURES
2.1. Occupational welfare distinction impact on society or company and
directly or indirectly 33
4.1. Industrial relations on two dimensions 65
6.1. Tax now and/or later and welfare examples 129
7.1. Development in gross occupational welfare 1996 2004 149
7.2. The relation between total spending on welfare and inequality in
2001 155 |
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| geographic | Europa |
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| id | DE-604.BV022828263 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T18:42:37Z |
| indexdate | 2024-07-09T21:07:05Z |
| institution | BVB |
| isbn | 9781845429690 |
| language | English |
| lccn | 2007017140 |
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| physical | IX, 190 S. graph Darst. |
| publishDate | 2007 |
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| spelling | Greve, Bent 1953- Verfasser (DE-588)132923483 aut Occupational welfare winners and losers Bent Greve Cheltenham [u.a.] Elgar 2007 IX, 190 S. graph Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Employee fringe benefits Europe Public welfare Europe Compensation management Europe Welfare state Europe Welfare economics Betriebliche Sozialleistungen (DE-588)4006148-6 gnd rswk-swf Europa Betriebliche Sozialleistungen (DE-588)4006148-6 s DE-604 http://www.loc.gov/catdir/toc/ecip0716/2007017140.html Table of contents only HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016033528&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Greve, Bent 1953- Occupational welfare winners and losers Employee fringe benefits Europe Public welfare Europe Compensation management Europe Welfare state Europe Welfare economics Betriebliche Sozialleistungen (DE-588)4006148-6 gnd |
| subject_GND | (DE-588)4006148-6 |
| title | Occupational welfare winners and losers |
| title_auth | Occupational welfare winners and losers |
| title_exact_search | Occupational welfare winners and losers |
| title_exact_search_txtP | Occupational welfare winners and losers |
| title_full | Occupational welfare winners and losers Bent Greve |
| title_fullStr | Occupational welfare winners and losers Bent Greve |
| title_full_unstemmed | Occupational welfare winners and losers Bent Greve |
| title_short | Occupational welfare |
| title_sort | occupational welfare winners and losers |
| title_sub | winners and losers |
| topic | Employee fringe benefits Europe Public welfare Europe Compensation management Europe Welfare state Europe Welfare economics Betriebliche Sozialleistungen (DE-588)4006148-6 gnd |
| topic_facet | Employee fringe benefits Europe Public welfare Europe Compensation management Europe Welfare state Europe Welfare economics Betriebliche Sozialleistungen Europa |
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