Social budgeting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Geneva
Internat. Labour Off.
2000
|
| Schriftenreihe: | Quantitative methods in social protection series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIX, 328 S. graph. Darst. |
| ISBN: | 9221108619 |
Internformat
MARC
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| 264 | 1 | |a Geneva |b Internat. Labour Off. |c 2000 | |
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| 650 | 7 | |a Sozialreform |2 fes | |
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Datensatz im Suchindex
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|---|---|
| adam_text | CONTENTS
Foreword v
Acknowledgements xv
About the authors xvii
List of acronyms xix
Part I Overview 1
1 Where do we want to go? 3
1.1 Two questions 4
1.1.1 What is social budgeting? 4
1.1.2 Why do countries need social budgeting? 6
1.2 Contents and central objective of this book 8
Part II Designing a social accounting system 13
2 Introduction 15
2.1 Basic guidelines for the formal construction of a social accounting
system (SAS) 16
3 Methodology and database 19
3.1 Standard classifications of revenue and expenditure 19
3.1.1 Types of revenue 24
3.1.2 Types of expenditure 25
3.2 Structuring the revenue of an SAS 27
3.2.1 Revenue by legal category 28
3.2.2 Revenue by sector of the economy 32
3.3 Structuring the expenditure of an SAS 35
3.3.1 Expenditure by economic category 35
3.3.2 Expenditure by social function 36
vii
Contents
3.4 The institutional classification 39
3.4.1 The institutions 41
3.4.2 Revenue by category 43
3.4.3 Expenditure by category 50
4 Bringing all options together: Blueprints for the table structure of a
social accounting system 53 I
4.1 Annual matrices 53
4.2 Time series 55
5 A work routine for data compilation 58
6 The United Nations System of National Accounts (SNA) and its
links to a social accounting system 60
6.1 The relationship between the SAS and the SNA 60
6.2 The SAS in a sectoral economic context 62
6.3 The SAS and redistribution of income 64
6.3.1 Current accounts 64
6.3.2 Accumulation accounts 65
6.3.3 Balance sheets 65
6.4 The SAS and the SNA 1993 social accounting matrices 66
7 The social accounting system and other statistical data systems related i
to social protection finances 69
7.1 Other national statistical data systems 69
7.2 International statistical data systems on social protection finances 71
Part III The Social Budget 73
8 Modelling expenditure and revenue 75
8.1 Alternative modelling approaches 77
8.1.1 The classical budgeting approach 77
8.1.2 Microsimulation 79
8.1.3 System approaches 82
8.2 The modular system approach of the ILO 83
8.2.1 The demographic submodel 87
8.2.2 The labour supply submodel 89
8.2.3 The economic submodel 94
8.2.4 The social protection model 110
8.2.5 The government model 169
8.2.6 Methodological extension: Feedback between social protection
and the economy 176
8.3 The time horizon 179
Part IV Two case studies 183
9 Case studies of Panama and Ukraine 185
viii
Contents
9.1 Panama 186
9.1.1 A young population ageing 186
9.1.2 Economic development and employment: The labour market
balance 187
9.1.3 The consolidated public sector budget 190
9.1.4 The Social Budget and its components 191
9.2 Ukraine 198
9.2.1 Demographic development 198
9.2.2 The economic context 199
9.2.3 The social reality 200
9.2.4 The social protection system 201
9.2.5 Simulating and projecting the Social Budget 208
9.2.6 Summing up 232
Part V General conclusions 233
10 Intended messages 235
Annexes 237
I Issues brief: Interdependencies between macroeconomic developments
and social protection 239
11 Glossary of the national accounts definitions 268
III Glossary of the social accounting system 272
IV Glossary of terms used for projections 283
V Social budgeting data requirements: A checklist 285
VI Blueprints for the table structure of an SAS 291
Bibliography 313
Index 317
List of examples
8.1 Egypt: Effects of alternative demographic assumptions on population
projections 90
8.2 Labour force projections in Egypt 95
8.3 A labour market balance for Panama 103
8.4 Turkey: The effect of an increase in the contribution ceiling 121
8.5 The bi-variant PSRE matrix of the ILO generic model 125
8.6 A standard financial development pattern of an African pension scheme 127
8.7 Building a health care model 133
8.8 Australia: A health care utilization function 137
8.9 Turkey: The structure of a national health budget, 1995 140
8.10 Poland: Projections of poverty indices 153
8.11 Ireland: Simulation of alternative benefit duration 160
ix
Contents
8.12 South Africa: Assessing the financial development of the Unemployment
Insurance Fund (UIF) 163
8.13 Turkey: A Social Budget 168
List of tables
Notes: E = Example (e.g. table E8.9 is found in example 8.9, in Chapter 8)
A = Appendix (e.g. table AVI.4 is found in Appendix VI)
1.1 A typical summary of a national Social Budget 11
3.1 Revenue budget lines of the Bulgarian National Social Security
Institute (NSSI) and the national Unemployment Fund (UF), 1996 20
3.2 Expenditure budget lines of the Bulgarian National Social Security
Institute (NSSI) and the national Unemployment Fund (UF), 1996 21
3.3 Germany: Revenue of the SAS by legal category, 1960-97 30
3.4 Germany: Revenue of the SAS by economic sector, 1960-97 34
3.5 Germany: Expenditure of the SAS by economic category, 1960-97 37
3.6 Germany: Expenditure of the SAS by social function, 1960-97 40
3.7 Calculating the fiscal balance of institution n 45
3.8 Germany: Calculating the balancing item of the SAS, 1960-97 46
3.9 Germany: Calculating the balancing item of pension insurance,
1960-97 48
E8.1 Egypt: Key assumptions for population projections 90
E8.2 Egypt: Labour market participation rates in the base year of projection 95
E8.3 Long-term labour market balance: The example of Panama 104
8.1 Demographic structure of a young African pension scheme 115
E8.5a PSRE matrix of formerly active male persons at retirement 125
E8.5b Matrix of new male pension amounts 125
E8.9a Turkey: Health care expenditure and financing, 1995-2000 141
E8.9b Main financial variables of the Turkish health budget, 1995-2000 142
E8.9c Other initial inputs and start values of the Turkish health budget, 1995 143
E8.11 Ireland: Distribution of the unemployed by duration of
unemployment, October 1996 160
E8.12a South Africa: Economic assumptions for the projections of the UIF,
base case, 1994-2000 163
E8.12b South Africa: Frequency and duration of benefits, UIF, 1993-95 163
E8.12c South Africa: Average monthly benefit amounts and replacement
rates, UIF, 1995 164
E8.12d South Africa: Summary of projection results of the UIF, 1990-2000 165
E8.13 Turkey: A Social Budget projection, 1995-2000 168
9.1 Panama: Demographic and economic frame, 1997-2050 192
9.2 Panama: Consolidated public sector account, 1997-2050 194
9.3 Ukraine: Estimated social expenditure and financing, 1995-96 207
9.4 Ukraine: Assumed labour force participation rates 209
9.5 Ukraine: Economic scenarios (annual growth rates as percentages) 210
x
Contents
9.6 Ukraine: Reference wage/past service matrix 214
9.7 Ukraine: Contribution rates for the basic scenario 1998-2015 215
9.8 Ukraine s Social Budget: Expenditure and income, 1998-2015 218
9.9 Ukraine: Structure of social expenditure and revenue, 1998-2015 219
9.10 Ukraine: Sensitivity to labour productivity growth assumptions 221
9.11 Ukraine: Sensitivity to wage growth assumptions 222
9.12 Ukraine: Assumed values of elasticities for feedback tests 223
List of figures
Notes: E = Example (e.g. figure E8.1 is found in example 8.1, in Chapter 8)
A = Appendix (e.g. figure AI.l is found in Appendix 1)
1.1 The road map to establishing a Social Budget 10
3.1 Balancing item of the German social protection system 51
5.1 The SAS data compilation process 59
6.1 Flows of funds between economic sectors and the SAS 63
8.1 The social budgeting process 76
8.2 Social protection as an open system 82
8.3 Hierarchical dependency structure of the ILO model 85
8.4 Basic procedure of the population projection model 89
E8.1a Egypt: Total population development 91
E8.1b Egypt: Old-age dependency ratios 91
E8.1c Egypt: Youth dependency ratios 92
E8.1d Egypt: Total dependency ratios 92
E8.2 Egypt: Total and female labour force development (variants I and II) 95
8.5 Blueprint for a labour market balance 99
8.6 Calculating a labour market balance 102
8.7 Transition from adolescence over active contributions and retirement
to death 116
8.8 Demographic transformation from / to / + 1 in a pension scheme for
all ages x and sex . $ 118
E8.4 Turkey: Wage ceiling effect on the contribution income of the SSK 121
E8.6a PAYG and national cost of a typical African pension scheme
(65 years) 128
E8.6b Financing options of a typical African pension scheme (without
conversion of the provident fund accounts) (65 years) 128
E8.6c Reserve levels as a multiple of benefit expenditure of a typical African
pension scheme (without conversion), 1992-2057 129
E8.7 Building a health care (HC) module of the Social Budget model 134
E8.8 Australia: Number of health services utilized per capita and year by
age group and sex, 1996/97 137
E8.10a Poland: Poverty criterion and number of households below the poverty
line, 1996-2020 (two alternatives) 154
xi
Contents
E8.10b Poland: Poverty gap as percentage of GDP for different poverty lines,
1996-2020 155
E8.10c Poland: The Gini coefficient, 1997-2019 155
E8.ll Ireland: Distribution of the unemployed by duration of
unemployment, October 1996 160
E8.12a/b South Africa: PAYG rate and funding ratio of the UIF, 1996-2000 166
8.9 The government model: Inputs from other model components 170
9.1 Panama: Population pyramids, 1997, 2025 and 2050 188
9.1 (Continued) 189
9.2 Panama: Public expenditure structure, 1997-2050 195
9.3 Panama: Public debt as a percentage of GDP, 1997-2050 195
9.4 Panama: Social Budget as a percentage of GDP, 1991-2050:
Economic target scenario 196
9.5 Panama: Social Budget as a percentage of GDP, 1991-2050:
Alternative economic scenario 197
9.6 Ukraine: Employment growth for alternative scenarios 210
9.7 Ukraine: Unemployment rates for alternative scenarios 211
9.8 Ukraine: Social expenditure (as a percentage of GDP) 215
9.9 Ukraine: PAYG total contribution rates (as a percentage of wage
funds) 216
9.10 Ukraine: Public finance deficit (as a percentage of GDP) 217
9.11 Ukraine: Pension expenditure as a percentage of GDP 220
9.12 Ukraine: Unemployment benefit expenditure (as a percentage of GDP) 220
9.13 Ukraine: Social assistance and housing (as a percentage of GDP) 221
9.14 Ukraine: Public finance deficit (as a percentage of GDP) 224
9.15 Ukraine: Share of labour costs in GDP 225
9.16 Ukraine: Employment-enhancing social expenditure (as a percentage of
GDP) 225
9.17 Ukraine: GDP growth rates (after feedback) 226
9.18 Ukraine: Employment growth (after feedback) 227
9.19 Ukraine: Unemployment rate (after feedback) 228
9.20 Ukraine: Change of indexation - Pension expenditure (as a
percentage of GDP) 229
9.21 Ukraine: Change of indexation - PAYG contribution rate 229
9.22 Ukraine: Change of indexation - Labour costs (as a percentage of
GDP) 230
9.23 Ukraine: Change of indexation - Social expenditure (as a percentage
of GDP) 230
9.24 Ukraine: Pension expenditure - Effects of an increased retirement age 231
AI.l Interdependencies between the economy and a social protection system 240
AI.2 Production of GDP, its use and primary distribution 243
AI.3 Private households disposable income, consumption and savings 245
AI.4 Long-term development of the world inflation rate, 1961-97 246
xii
Contents
A 1.5 Number of countries affected by hyperinflationary waves (with annual
CPI inflation above 30 per cent and above 50 per cent) 247
AI.6 Anticyclical development of the western German Social Budget,
1961-97 252
AI.7 The composition of primary labour income 254
AI.8 Japan: Social expenditure ratio and trade balance, 1980-97 257
AI.9 Germany: Social expenditure ratio and trade balance, 1980-97 257
AI.10 United States: Social expenditure ratio and trade balance, 1980-97 258
AI.l 1 General government accounts: Central government (blueprint) 260
AI.12 General government accounts: State (provincial) governments (blueprint) 261
AI.l3 General government accounts: Consolidated local (municipality)
governments (blueprint) 262
AI.14 General government accounts: Consolidated social security institutions
(blueprint) 263
AI.l5 General government accounts: Consolidated (blueprint) 264
AVI.l Revenue by legal category and institution (year t) 292
AVI.2 Revenue by sector of the economy and institution (year t) 294
AVI.3 Revenue by legal category, sector of the economy and institution i
(year t) 296
AVI.4 Expenditure by economic category and institution (year t) 298
AVI.5 Expenditure by social function and institution (year t) 300
AVI.6 Expenditure by social function, economic category and institution
(year t) 302
AVI.7 Expenditure by economic category, social function and institution i
(year t) 304
AVI.8 Transfers between institutions (year t) 306
AVI.9 Revenue by legal category 308
AVI. 10 Revenue by sector of the economy 308
AVI. 11 Expenditure by economic category 309
AVI. 12 Expenditure by social function 309
AVI. 13 Expenditure by institution 310
AVI.14 The SAS fiscal balance 311
xiii
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| id | DE-604.BV026365416 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T23:10:32Z |
| institution | BVB |
| isbn | 9221108619 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021945503 |
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| owner_facet | DE-188 DE-2070s DE-Bo133 |
| physical | XIX, 328 S. graph. Darst. |
| publishDate | 2000 |
| publishDateSearch | 2000 |
| publishDateSort | 2000 |
| publisher | Internat. Labour Off. |
| record_format | marc |
| series2 | Quantitative methods in social protection series |
| spelling | Scholz, Wolfgang Verfasser aut Social budgeting Wolfgang Scholz, Michael Cichon and Krzysztof Hagemejer Geneva Internat. Labour Off. 2000 XIX, 328 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Quantitative methods in social protection series Soziale Sicherheit fes Sozialreform fes Sozialversicherung fes Sozialwissenschaftliche Methodik fes Wirtschaftswissenschaftliche Methodik fes Sozialbudget (DE-588)4181911-1 gnd rswk-swf Social accounting (DE-588)4194029-5 gnd rswk-swf Social accounting (DE-588)4194029-5 s Sozialbudget (DE-588)4181911-1 s DE-188 Cichon, Michael Verfasser (DE-588)170206629 aut Hagemejer, Krzysztof 1951- Verfasser (DE-588)17084059X aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021945503&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Scholz, Wolfgang Cichon, Michael Hagemejer, Krzysztof 1951- Social budgeting Soziale Sicherheit fes Sozialreform fes Sozialversicherung fes Sozialwissenschaftliche Methodik fes Wirtschaftswissenschaftliche Methodik fes Sozialbudget (DE-588)4181911-1 gnd Social accounting (DE-588)4194029-5 gnd |
| subject_GND | (DE-588)4181911-1 (DE-588)4194029-5 |
| title | Social budgeting |
| title_auth | Social budgeting |
| title_exact_search | Social budgeting |
| title_full | Social budgeting Wolfgang Scholz, Michael Cichon and Krzysztof Hagemejer |
| title_fullStr | Social budgeting Wolfgang Scholz, Michael Cichon and Krzysztof Hagemejer |
| title_full_unstemmed | Social budgeting Wolfgang Scholz, Michael Cichon and Krzysztof Hagemejer |
| title_short | Social budgeting |
| title_sort | social budgeting |
| topic | Soziale Sicherheit fes Sozialreform fes Sozialversicherung fes Sozialwissenschaftliche Methodik fes Wirtschaftswissenschaftliche Methodik fes Sozialbudget (DE-588)4181911-1 gnd Social accounting (DE-588)4194029-5 gnd |
| topic_facet | Soziale Sicherheit Sozialreform Sozialversicherung Sozialwissenschaftliche Methodik Wirtschaftswissenschaftliche Methodik Sozialbudget Social accounting |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021945503&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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