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Journal articles on the topic 'Social security taxes – China'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

Ma, Xinxin, and Dongyang Zhang. "The Incidence of Social Security Payroll Taxes: Evidence From China." International Journal of Financial Research 9, no. 4 (August 21, 2018): 1. http://dx.doi.org/10.5430/ijfr.v9n4p1.

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The Chinese government enforced public security system reform in the economic transition period. Now, the enterprise’ social insurance premium, a kind of payroll tax, is nearly 40% of the total wage in China. It is thought enterprises may transfer the burden of payroll taxes to workers by reducing their wages. Does the level of an enterprise’s social security payroll taxes influence their workers’ wages? Using the Chinese Large and Medium-size Manufacturing Enterprises (CLMME) dataset to construct an enterprise panel data from 2004 to 2007, we employ an empirical study to provide evidence on the issue. We utilize the fixed effects model, random effects model and Generalized Method of Moments (GMM) method to address the heterogeneity problem, initial dependent problem and endogenous problem. It is found that in general, increased social security payroll taxes negatively affect the workers’ wages, which indicates that many enterprises may transfer the payroll taxes burden onto their workers. Increased social security payroll taxes may decrease the wage levels for workers in both the public sector and the private sector, but the negative effect is greater for workers in the private sector than in the public sector.

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Han, Fei. "Measuring the Tax Incidence of Social Security Taxes in China: Evidence from a Quasi-Natural Experiment of Tax Collection Entity Shift." International Journal of Economic Behavior and Organization 8, no. 4 (2020): 101. http://dx.doi.org/10.11648/j.ijebo.20200804.13.

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SHI, SHIH-JIUNN. "Towards Inclusive Social Citizenship? Rethinking China's Social Security in the Trend towards Urban–Rural Harmonisation." Journal of Social Policy 41, no. 4 (July 16, 2012): 789–810. http://dx.doi.org/10.1017/s0047279412000517.

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AbstractUrban–rural harmonisation has risen to prominence in recent social security reform in China. This article offers an account of the changing welfare institutions and social citizenship configurations unfolded by this particular policy approach. As social activism gained substantial weight as part of the regional developmental strategies of local governments, harmonisation efforts have led to a boundary shift of social citizenship largely defined by the within–without criterion rather than the urban–rural divide. In places where urban–rural harmonisation takes hold, the pivotal criterion for claiming social benefits is the possession of local resident status, regardless of whether this status is urban or rural. The heterogeneity of regional social security developments resulting from social decentralisation also calls attention to the ‘variable geometry’ of institutional change, i.e. various social policy domains manifest diverse degrees of institutional dynamics towards harmonisation. In this light, urban–rural harmonisation is likely to trigger competitive solidarity in terms of regional competition and emulation in economic development and social provision, leading to regional disparities that will shape the future contours of social policy and social citizenship in China.

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Li, Jianjun, Yonghui Dai, Qinghua Shi, and Jin Xian. "Study of situation awareness of cultural security based on social media analysis." International Journal of Distributed Sensor Networks 16, no. 1 (January 2020): 155014772090360. http://dx.doi.org/10.1177/1550147720903604.

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With the intercultural exchanges between different countries becoming more and more frequent, the degree of cultural exchanges is gradually deepening, which brings more and more cultural security problems. As an important part of national security, cultural security is closely related to national interests. This article takes Chinese college students and social workers who just graduated as research objects, takes online comments on “hip-hop” culture and “funeral culture” as research objects, and uses literature research and empirical research methods to analyze social media comments and study the cultural security situation in China. It is concluded that online comments have a significant impact on cultural identity and cultural security, and negative online comments have a greater impact on both than positive online comments. In addition, cultural identity has a significant impact on cultural security. At the same time, the impact of cultural identity on online comments and cultural security is partly mediated. The results of this study will help to provide reference and guidance for the maintenance of cultural security.

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Howell, Jude, and Jane Duckett. "Reassessing the Hu–Wen Era: A Golden Age or Lost Decade for Social Policy in China?" China Quarterly 237 (December 3, 2018): 1–14. http://dx.doi.org/10.1017/s0305741018001200.

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AbstractThe Hu–Wen era has been characterized as a “lost decade” for economic and political reform, but a “golden era” in terms of economic growth and political stability. Yet, relatively little attention has been paid to the social policies introduced during Hu and Wen's decade in power. These important policies, however, abolished agricultural taxes, extended health insurance, pensions and income support to almost all rural as well as urban residents, and built a civic welfare infrastructure to address migrants’ grievances. These policies, some of which were developed under the preceding Jiang Zemin and Zhu Rongji leadership, were introduced for a complex mix of reasons. Their aim was not only to reduce inequalities but also to stimulate domestic consumption and sustain economic growth, offset the effects of China's entry to the WTO and the global recession of 2008, and maintain social stability. They were the product of domestic bureaucratic politics and experimentation. They were also strongly influenced by China's integration into the international economy, as well as by international governmental and non-governmental organizations and the ideas they introduced into China's domestic policy networks. Although Hu–Wen era social policy reforms had only limited effects on reducing income inequality and involved complex politics, they did establish for the first time entitlements to social security and safety nets for all China's population.

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He, Guohua, Xiaoling Li, Shan Jiang, Yongnan Zhu, Fan He, and Haihong Li. "Quantitative evaluation of the nexus between water and energy in China." E3S Web of Conferences 267 (2021): 01006. http://dx.doi.org/10.1051/e3sconf/202126701006.

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This paper takes each province and region as the research object and 2017 as the research period, and the energy consumption of China’s social water cycle process was analyzed. The results showed that the total power consumption of China’s social water cycle process was 1082.81 billion kWh, accounting for 17.2% of the total power consumption of China’s society in 2017. Terminal water consumption is the biggest energy consumption. Based on the calculated results, this study puts forward relevant suggestions for realizing energy-water coordinated security.

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7

Hu, Kang, Rong Hu, Ivan Sun, and Yuning Wu. "Social capital and public willingness to cooperate with the police in China." Policing: An International Journal 43, no. 2 (January 3, 2020): 271–83. http://dx.doi.org/10.1108/pijpsm-08-2019-0143.

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Purpose Public cooperation with the police is of great significance in the maintenance of social security and social harmony, but studies investigating the mechanisms of public cooperation with the police in China are scarce. Using survey data obtained from Xiamen, China, the purpose of this paper is to examine the effects of social capital on willingness to cooperate with the police and their mediating mechanisms. Design/methodology/approach Data with 938 respondents were used in this study. Ordinary least squares regression models were used to test the influence of social capital on the willingness of the Chinese public to cooperate with the police and its mediating mechanisms. Findings The results show that associational life participation, social trust and neighborhood cohesion can all enhance public willingness to cooperate with the police by cultivating public spirit or trust in government, whereas participation in community collective resistance is negatively correlated with willingness to cooperate with the police. Theoretical explanations are offered to understand different effects of social capital elements on public cooperation with the police, and possible ways to foster such cooperation are discussed. Originality/value This paper takes the lead in examining the effects of social capital on willingness to cooperate with the police and their mediating mechanisms in China.

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8

Radtke, Kurt. "China and the Greater Middle East: Globalization No Longer Equals Westernization." Perspectives on Global Development and Technology 6, no. 1-3 (2007): 389–416. http://dx.doi.org/10.1163/156914907x207801.

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AbstractThe reshaping of the domestic social, political, and economic structures all over East Asia takes place in the context of a restructuring of the international (security) order. Despite China's increasing acceptance of international institutions and regimes the divergence of vital security interests of the United States (US) and Japan vis-a-vis those of China has raised the specter of increased polarization. This article will seek to answer the question of whether China is about to consciously challenge the power of the US and its allies not only in Asia, but also in the Greater Middle East (GME), mainly through China's impact on the economics, political, and social structure of those countries rather than through rivalry in the field of military power. China's conceptualization of the current global order is also shaped by historical memories of an age in which China was merely an object of Great Power politics which also directly affected the wider region, including the heartland of Eurasia, Southeast Asia, and in particular Japan and the Korean peninsula with their direct impact on China's security equation. To some Chinese strategists the Indian Ocean and countries of the GME have acquired a vital importance not only with regard to the supply of raw materials (including those obtained from Africa). Continuing Western strategic dominance in this large area would also have an important negative impact on China's global strategic position. For the first time in its history, China has become critically dependent on the acquisition of foreign resources—raw materials, investment and technology, as well as earnings from exports. China's economic activities in near neighbors such as Japan, South Korea, Pakistan, ailand, and Iran are also strategically important due to the impact on domestic and international politics of these countries. The US tends to interpret such influence in terms of Chinese power projection. This article interprets the linkages between domestic events and international strategies on the network of global (security) relations in terms of neogeopolitics rather than mainstream US scholarship.

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He, Guohua, Shan Jiang, Yongnan Zhu, Fan He, Xiaoling Li, and Haihong Li. "Quantitative identification of water consumption in electricity development in 2017 in China." E3S Web of Conferences 257 (2021): 02028. http://dx.doi.org/10.1051/e3sconf/202125702028.

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This paper takes each province and region as the research object and 2017 as the research period, and the water consumption of power production was analyzed. The results showed that China’s electricity production consumed 6.57 billion m³ of water, accounting for 2% of the total social water consumption in 2017. Thermal power is the most water-consuming power source in China, accounting for 78% of the total water consumption in the country’s electric power development. Based on the calculated results, this study also puts forward relevant suggestions for realizing energy-water coordinated security.

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Yeh, Chung-Yang, Hyunwook Cheng, and Shih-Jiunn Shi. "Public–private pension mixes in East Asia: institutional diversity and policy implications for old-age security." Ageing and Society 40, no. 3 (September 25, 2018): 604–25. http://dx.doi.org/10.1017/s0144686x18001137.

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AbstractPrevious studies of East Asian welfare regimes focus on similarities between social security schemes. In contrast, this paper explores cross-national variations in public–private pension mixes in six welfare states: China, Hong Kong, Japan, Singapore, South Korea and Taiwan. Our research echoes the pension policy analysis of international organisations but takes a step forward with emphasis on the historical and institutional characteristics of the respective pension systems. The analysis identifies three institutional patterns. First, the statist pension system (Taiwan and China) primarily relies on public pensions to provide old-age security, with private pensions playing a rather minor role. Second, in the dualist pension system (Japan and Korea) both public and private pensions work in parallel to ensure retirement income, though a clear security gap exists between workers in the formal and informal economies. Finally, the individualist pension system (Hong Kong and Singapore) is characterised by genuine fully funded individual accounts, emphasising citizens’ own responsibilities for ensuring old-age security. These three types of pension systems demonstrate distinct institutional characteristics and policy outcomes, illustrated by the juxtaposition of their institutional structures as well as by the comparison of key indicators collected from government reports and Organisation for Economic Co-operation and Development statistics. The paper concludes with a theoretical reflection of East Asian pension policies and a diagnosis of the distinct challenges confronted by each of the various pension patterns.

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Sönnichsen, Arne, and Daniel Lambach. "A Developing Arms Race in Outer Space? De-Constructing the Dynamics in the Field of Anti-Satellite Weapons." Sicherheit & Frieden 38, no. 1 (2020): 5–9. http://dx.doi.org/10.5771/0175-274x-2020-1-5.

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Fears about the militarization of space are widespread. For example, the recent development of Anti-Satellite (ASAT) capabilities by rising powers like China and India is often described as a technologically driven arms race. This article takes a social constructivist approach to deconstruct the dynamics of this supposed arms race. Using a case study of Mission Shakti, the 2019 Indian ASAT test, the conclusion is that the ASAT arms race is more complex than it seems at first glance. Most importantly, states seem less motivated by security gains but frequently make status-seeking arguments. This offers possibilities for de-securitizing outer space again.

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Hiep, Tran Xuan, Nguyen Tuan Binh, and Tran Thai Bao. "Chinese Factors in India Relationship with Myanmar in the Period 1992 – 2014." Journal of Educational and Social Research 11, no. 1 (January 17, 2021): 92. http://dx.doi.org/10.36941/jesr-2021-0010.

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India and Myanmar are two neighboring countries have a traditional, close and longstanding relationship. Through many vicissitudes and fluctuations of history, bilateral relations have been retained and developed since the Cold War to the present. In relations with Myanmar, India cannot ignore the Chinese factor. China is a “rising” power in Asia and a neighbor to both India and Myanmar. With the third largest area and largest population in the world, China has a very important influence on the diplomatic relations of the countries, including the relations between India and Myanmar. Considered as a strategic competitor of India in the 21st century, China has a great influence on the country in improving and developing relations with neighboring countries, including Myanmar. On the basis of the reference sources, this research’s aim is to analyze China’ role in India - Myanmar relations process in the years 1992 - 2014, thereby helping readers to recognize the great impact of the Chinese factor on the development of the relationship mentioned above. The scope of this research is the Chinese factor for India - Myanmar relations in the period when India implemented the “Look East” policy (1992 - 2014). The research shows that the factor’s impact on India - Myanmar relations in the aforementioned period is regular and takes place in many fields, with the focus on political - diplomacy, economic and security - defense. With the strategic importance of neighboring Myanmar, India cannot “forget” its Chinese strategic competitor in relations with Myanmar as well as other neighboring countries in the 21st century. Received: 7 November 2020 / Accepted: 21 December 2020 / Published: 17 January 2020

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13

Solinger, Dorothy J. "Socialist Welfare in a Market Economy: Social Security Reforms in Guangzhou, China. By Nelson Chow and Yuebin Xu. [Aldershot: Ashgate, 2001. 145 pp. £37.50. ISBN 0-7546-1699-1.]." China Quarterly 170 (June 2002): 477–502. http://dx.doi.org/10.1017/s000944390227028x.

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This slim volume, sliced into two equal parts, delivers a valuable service to those interested in China's incipient social security system. The first half offers a faithful and detailed recounting of the progressive, if regularly amended, movement of welfare provision (as marketization and lay-offs both proceed apace) away from one based upon disbursal by the firm to one grounded upon societal pooling (a goal far from having yet been met). It begins in 1985, and takes the story up to 1998.

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Akçay, Nurettin, and Tang Qingye. "Turkey’s Perceptions of China’s Belt and Road Initiative (2013–2017): Media and Think-Tanks Discourse Analysis." China Report 56, no. 2 (April 29, 2020): 221–41. http://dx.doi.org/10.1177/0009445520916877.

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This article takes an empirical approach to Turkey’s perceptions of China’s proposal to build a Community of a Shared Future for Mankind and begin the Belt and Road Initiative (BRI) by examining data from Turkey’s mainstream media, think-tanks, academic and business fields, and social media sources. The findings demonstrate that, despite Turkey’s geological position, the degree of concern for a Community of a Shared Future and the BRI is not high enough. There are positive and negative evaluations. The positive evaluation is mainly related to the importance of BRI with regard to Turkey’s economy, business, infrastructure construction and the national rejuvenation, while the negative side is about China’s aim, cultural security and the disputes between the two countries. To deal with such cognitive differences, China needs to boost the publicity of the initiative and form a better understanding about Turkish domestic needs. China and Turkey should also seek to strengthen people-to-people ties.

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Anwar, Saba, Malik Adnan Khan, and Azeem Sarwar. "Minhas Majeed Khan, et al. (eds.). China-Pakistan Economic Corridor—A Game Changer. Islamabad, Pakistan: Institute of Strategic Studies Islamabad (ISSI). 2016. iii+164 Pages. Pak Rupees 500.00 (Hardback)." Pakistan Development Review 56, no. 1 (March 1, 2017): 79–82. http://dx.doi.org/10.30541/v56i1pp.79-82.

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China-Pakistan Economic Corridor—A Game Changer is a collection of essays, written by experts in the fields of International Relations, Political Economy, Current Affairs, and Sino-Pak relations. The book takes its readers on an exuberant journey through the history of Silk Route to the One Belt, One-Road (OBOR) initiative and the political economy of the Sino-Pakistan relations. The book not only underscores the challenges that lie ahead in making the China-Pakistan Economic Corridor (CPEC) a success, but it also presents suggestions for making it a real game changer for development and prosperity of Pakistan, and the entire region. The book highlights the economic and political importance of CPEC by integrating analysis with the latest data. In the first article, Li Xiguang discusses the importance of the OBOR initiative. He asserts that “opening to both the east and the west”, China will become the centre of Central Asia. The idea of OBOR raised by China would not only achieve economic purposes but cultural, religious, and educational exchanges can also be made possible through this project. Historically, Silk Road had its own influence and it helped in shaping the governance and transportation of even the most distant countries and influenced the culture of even the remotest areas. In the past, the area around the CPEC has seen the ascent of the cultural centres of the world. The CPEC, which encompasses countries including Pakistan, Afghanistan, Tajikistan, Kyrgyzstan, Kazakhstan, Turkmenistan, and Iran has once again put China on the central stage. The author feels that China needs to maintain social relationships and political cooperation with these nations. This initiative is shaping a new world order through common destiny, common interests, values, culture, and security.

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Zotikov, Nikolai Z. "The Role of Taxes in Social Security." Вестник ИПБ (Вестник профессиональных бухгалтеров), no. 1 (2021): 31–41. http://dx.doi.org/10.51760/2308-9407_2021_1_31.

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17

Rivlin, Alice M., Ralph C. Bryant, Charles L. Schultze, Joseph White, and Aaron Wildavsky. "Four Reasons Not to Cut Social Security Taxes." Brookings Review 8, no. 2 (1990): 3. http://dx.doi.org/10.2307/20080143.

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18

Kesselman, Jonathan R. "Payroll Taxes in the Finance of Social Security." Canadian Public Policy / Analyse de Politiques 22, no. 2 (June 1996): 162. http://dx.doi.org/10.2307/3551907.

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19

Diamond, Peter, and John Geanakoplos. "Social Security Investment in Equities." American Economic Review 93, no. 4 (August 1, 2003): 1047–74. http://dx.doi.org/10.1257/000282803769206197.

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This paper explores the general-equilibrium impact of social security portfolio diversification into private securities, either through the trust fund or private accounts. The analysis depends critically on heterogeneities in saving, production, assets, and taxes. Limited diversification weakly increases interest rates, reduces the expected return on short-term investment (and the equity premium), decreases safe investment, increases risky investment, and increases a suitably weighted social welfare function. However, the effects on aggregate investment, long-term capital values, and the utility of young savers hinges on assumptions about technology. Aggregate investment and long-term asset values can move in opposite directions.

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Lee, Ronald, and Shripad Tuljapurkar. "Death and Taxes: Longer Life, Consumption, and Social Security." Demography 34, no. 1 (February 1997): 67. http://dx.doi.org/10.2307/2061660.

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21

Langley, Patricia A. "A New Controversy: Social Security, the Deficit, and Taxes." Families in Society: The Journal of Contemporary Social Services 71, no. 5 (May 1990): 307–8. http://dx.doi.org/10.1177/104438949007100510.

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22

Goda, Gopi Shah, John B. Shoven, and Sita Nataraj Slavov. "Implicit Taxes on Work from Social Security and Medicare." Tax Policy and the Economy 25, no. 1 (September 2011): 69–88. http://dx.doi.org/10.1086/658381.

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23

Teixeira, Ruy. "Popular Opinion on Tax Cuts and Social Security." International Journal of Health Services 30, no. 2 (April 2000): 425–30. http://dx.doi.org/10.2190/v9j5-e883-qa2q-8cyx.

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A review of recent opinion polls reveals the U.S. public's views on budget priorities and Social Security. The public wants more spending on Social Security, Medicare, and other domestic programs, chiefly education and health care, and prefers these spending priorities—by up to a 70 percent majority—to paying down the national debt and cutting taxes. The public supports the Social Security system but doubts it can continue to deliver the goods. To remedy this problem, it is willing not only to use part of the surplus but to raise the cap on payroll taxes. The public does not support benefit cuts or an increase in the retirement age. And the public remains unsure to hostile about the role of the stock market, whether in individual accounts or in the Social Security trust fund.

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Lebedeva, L. F. "THE PROBLEMS OF PENSION SYSTEMS MODERNIZATION AT THE SECOND–THIRD DECADES (IN US)." International Trade and Trade Policy, no. 3 (September 30, 2020): 5–15. http://dx.doi.org/10.21686/2410-7395-2020-3-5-15.

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The article examines the transformation of US social security trust funds in view of pension benefits guarantees. It is pointed out main approaches to solving the growing gap between the volume of payroll taxes and outlays for each year. According to the Social Security Board of Trustees, the asset reserves are expected to be exhausted in the fourth decade of the current century and future retirees could face problems with retirement benefits. Meanwhile, it’s an important point of each candidate’s agenda before presidential elections. One of the approaches for keeping the financial stability of the Social Security Act till the end of the current century and beyond is raise payroll taxes. But this proposal is not popular among republicans. President D. Trump's position on Social Security is not to increase payroll taxes or the age of retirement, but to stimulate economic growth which make it possible to collect more payroll taxes for Social Security system. At the same time the key priority of D. Trump’s administration in the field of strengthening retirement security in America is development of individual pension plans.

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Brandon, William P., and Zachary Mohr. "Securing Social Security Solvency." Politics and the Life Sciences 38, no. 2 (2019): 144–67. http://dx.doi.org/10.1017/pls.2019.16.

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AbstractAdequate income is a social determinant of health. In the United States, only Social Security beneficiaries receive inflation-protected guaranteed income. Social Security needs another 1983 compromise in which stakeholders accepted “shared pain” to avoid insolvency. We propose indexing the benefit using the chained consumer price index (CPI) for all urban consumers and providing a one-time bonus of 8% to 10% for beneficiaries in their mid-80s, when needs become greater. The chained CPI has little impact when beneficiaries start receiving benefits, but older beneficiaries need protection. The estimated 75-year savings from this restructured benefit amount to 14.2% to 18% of Social Security deficits. Modest increases in payroll taxes and maximum earnings taxed should make up most of the shortfall. Including unearned income with wages and salaries subject to the 6.2% individual tax would produce much more revenue. The discussion explores the proposal’s political feasibility, grounding in current policy and political science literature, and the role of income as a social determinant of health.

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Wojnicz, Piotr. "WYZWANIA POLITYKI MIGRACYJNEJ FEDERACJI ROSYJSKIEJ – STUDIUM PRAWNE, SOCJOLOGICZNE I GEOPOLITYCZNE (wersja poprawiona)." Civitas et Lex 5, no. 1 (March 31, 2015): 65–83. http://dx.doi.org/10.31648/cetl.2036.

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Migration is a mass phenomenon of our time, a permanent phenomenon which takes manyforms, affects all continents and all countries. This phenomenon is one of the most important socialand international issues of the modern world. In this context, the Russian Federation is not freefrom problems arising from migration processes. Migration policy of the Russian Federation isa very important part of that country’s geopolitical game. Location Russia between the EuropeanUnion and China creates considerable scope to influence the shape of migration processes notonly regional but also global. Russia has become a country of immigration. There are two veryimportant aspects in the migration policy of Russia: the internal and external aspects. The internalaspect relates to such phenomena as the fight against the demographic crisis and related deficitsin the labor market, national and religious revival of ethnic groups living in Russia, the low levelof social integration of immigrants. In terms of external migration policy is treated as an instrumentof pressure on the countries of the former Soviet Union, a way of shaping relations with Chinaand the element of national security. Russian migration policy is an active instrument for solvingproblems within the country, as well as a very important foreign policy wizard. Pejorative sideof this policy is that it is planned from above, without taking into account the needs and natureof various Russian regions.

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Tang, Kwong-leung, and Raymond Ngan. "China: developmentalism and social security." International Journal of Social Welfare 10, no. 4 (October 2001): 253–59. http://dx.doi.org/10.1111/1468-2397.00181.

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Jones, John, and Yue Li. "The Effects of Collecting Income Taxes on Social Security Benefits." Federal Reserve Bank of Richmond Working Papers 17, no. 02 (January 26, 2017): 1–49. http://dx.doi.org/10.21144/wp17-02.

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Jones, John Bailey, and Yue Li. "The effects of collecting income taxes on Social Security benefits." Journal of Public Economics 159 (March 2018): 128–45. http://dx.doi.org/10.1016/j.jpubeco.2018.01.004.

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GODA, GOPI SHAH, JOHN B. SHOVEN, and SITA NATARAJ SLAVOV. "Work incentives in the Social Security Disability benefit formula." Journal of Pension Economics and Finance 18, no. 2 (April 15, 2018): 165–89. http://dx.doi.org/10.1017/s1474747218000136.

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AbstractWe examine the connection between taxes paid and benefits accrued under the Social Security Disability Insurance (SSDI) program on both the intensive and extensive margins. We perform these calculations for stylized workers given the existing benefit structure and disability hazard rates. On the intensive margin, we examine the effect of an additional dollar of earnings on the marginal payroll taxes contributed and future benefits earned. We find that the present discounted value of disability benefits received from an additional dollar of earnings, net of the SSDI payroll tax, generally declines with age, becoming negative around age 40 and reaching almost zero at age 63. On the extensive margin, we determine the effect of working an additional year on the additional payroll taxes and future benefits as a percentage of income. The return to working an additional year at an income level just large enough to earn Social Security credits for the year is large and positive through age 60. However, the return to working an additional full year is substantially smaller and becomes negative at approximately age 57. Thus, older workers face strong incentives to earn enough to obtain creditable coverage through age 60, but they face disincentives for additional earnings. In addition, workers aged 61 and older face work disincentives at any level of earnings. We repeat this analysis for stylized workers at different levels of earnings and find that, while the program transfers resources from high earners to low earners, the workers experience similar patterns in the returns to working.

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Ma, Jen, Brad Gilmour, and Hugh Dang. "Promise, problems and prospects: agri-biotech governance in China, India and Japan." China Agricultural Economic Review 9, no. 3 (September 4, 2017): 453–75. http://dx.doi.org/10.1108/caer-02-2017-0028.

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Purpose The purpose of this paper is to examine the potential of agri-biotech to play a role in meeting the world’s food, feed, fiber and fuel needs. Using case studies, policy developments in the key Asian countries of China, India and Japan are also scrutinized to determine the extent to which they enable or obstruct biotech’s potential. Design/methodology/approach The authors first examine some key challenges facing the agriculture and agri-food sector and the potential role biotech can play in addressing them. These challenges include feeding the world’s growing population, improving nutrition worldwide, dealing with allergen risks, reducing nutrient and chemical loading in watersheds, addressing water scarcity issues, and reducing waste in the food system. The authors then turn their attention to the agri-biotech systems in three Asian giants, including China’s centralized governance approach, India’s central-local policy and regulations, and Japan’s pragmatic and evidence-based regulatory framework. Findings Each nation has evolved its own system of governance based on the different challenges facing the society, the recognized potential of different biotech interventions, and citizens’ collective perceptions regarding both the potential and the risks that biotech innovations embody. Systems that are less evidence-based appear to be more discretionary and therefore are less predictable in their outcomes. This increases risks to prospective exporting firms and importing firms, driving up system costs and effectively serving as barriers to entry and to trade. It also dampens and distorts entrepreneurial and innovation incentives. Research limitations/implications From the review and observations the authors then discuss ways and means of establishing priorities through a risk assessment framework in which key risks are enumerated and assessed in terms of their likelihoods and their conceivable consequences. Such an approach would allow challenges to be met with a degree of foresight and adaptability. Practical implications The sometimes disjointed, sometimes strategic use of biotech regulations have fragmented markets and created fiefdoms which undermine the potential of novel technologies to address the challenges facing society. Social implications For illustrative purposes, the authors touch on land and water governance, regulatory and institutional bottlenecks and reforms and the potential for agri-biotech to play an elevated role if vested interests and obstructions can be overcome. Originality/value This study draws on research and literature from several disciplines. It also includes discussions relating to bureaucratic and administrative behavior which erodes the extent to which markets can be contested. This results in balkanized markets and non-cooperative behavior that undermines and distorts incentives for entrepreneurial effort and innovation. That such behavior takes place in markets and disciplines that are fundamental to assuring food security, nutrition and health, as well as good governance of scarce water and land resources is of considerable concern.

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Weerepas, Marjon. "Tax or social security contribution, a world of difference?" Nordic Tax Journal 2018, no. 1 (May 8, 2018): 18–30. http://dx.doi.org/10.1515/ntaxj-2018-0005.

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Abstract Cross-border employees and self-employed workers are confronted with the regulations of at least two states when it comes to taxation and social security. Without delving into the specifics of national regulations, this article examines the applicable rules concerning the levy of taxes and social security contributions in the context of cross-border employment. Regulations aimed at avoiding double taxation are different from those aimed at avoiding the double payment of social security contributions. Because social security in the Member States can be financed in different ways, the levying of so-called economic double taxation is possible. This is true in particular where states use a large part of the tax revenues to finance their social security system. Cross-border workers that are required to pay taxes in these states and also pay social security contributions in another state can feel that they are paying double social security contributions. This contributes to a sense of injustice and is undesirable. The conclusion is that possible double economic contributions must be studied in a broader European context. First, the problem must be identified and then solutions formulated in order to prevent double levying.

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Feldstein, Martin. "Social security pension reform in China." China Economic Review 10, no. 2 (September 1999): 99–107. http://dx.doi.org/10.1016/s1043-951x(99)00007-3.

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DONG, Keyong, and Xiangfeng YE. "Social security system reform in China." China Economic Review 14, no. 4 (January 2003): 417–25. http://dx.doi.org/10.1016/j.chieco.2003.09.012.

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Gahvari, Firouz, and Randy Beach. "On the optimal linkage of social security benefits to payroll taxes." Research in Economics 70, no. 1 (March 2016): 110–21. http://dx.doi.org/10.1016/j.rie.2015.12.002.

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Lee, Ronald, and Shripad Tuljapurkar. "Erratum to: Death and Taxes: Longer life, consumption, and social security." Demography 34, no. 2 (May 1997): n1. http://dx.doi.org/10.1007/bf03208771.

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Kula, Grzegorz. "Potential Government Revenue from Income Taxes and Social Security Reforms in Agriculture." Gospodarka Narodowa 256, no. 5-6 (June 30, 2012): 99–118. http://dx.doi.org/10.33119/gn/101031.

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Parker, Jonathan A. "The Reaction of Household Consumption to Predictable Changes in Social Security Taxes." American Economic Review 89, no. 4 (September 1, 1999): 959–73. http://dx.doi.org/10.1257/aer.89.4.959.

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Valeo, Tom. "Legal-Ease Supreme Court Rules: Medical Resident Should Pay Social Security Taxes." Neurology Today 11, no. 4 (February 2011): 26. http://dx.doi.org/10.1097/01.nt.0000394986.66430.1a.

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Kim, Byung Cheol. "Population Aging and Social Security in China." Korean Journal of Research in Gerontology 28, no. 2 (December 15, 2019): 119–28. http://dx.doi.org/10.25280/kjrg.28.2.6.

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41

Compson, Michael, and Ron Durst. "The Effects Of Changes In Federal Income And Social Security Taxes On Farmers." Journal of Agricultural and Applied Economics 24, no. 1 (July 1992): 261–69. http://dx.doi.org/10.1017/s0081305200026170.

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AbstractThis paper examines the impact of the Tax Reform Act of 1986 and the Social Security Amendments of 1983 on effective tax rates and average tax payments for farmers. The 1987 and 1988 Internal Revenue Service Individual Public Use Tax Files were used to estimate 1987 and 1990 tax rates and burdens. Results suggest that despite recent reductions in marginal income tax rates, the Federal income tax continues to be progressive. However, the regressive nature of the social security and self-employment tax greatly reduces the progressivity of the combined Federal income and payroll tax burden. For most farmers, combined social security and self-employment tax payments exceed Federal income tax liability.

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42

Wei, Li, and Cui Yan. "Social Quality of China." International Journal of Social Quality 8, no. 2 (December 1, 2018): 78–102. http://dx.doi.org/10.3167/ijsq.2018.080205.

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China has entered a new phase of development. Living standards have significantly improved as the economy grows. Socioeconomic security, social cohesion, social inclusion, and social empowerment have all strengthened, but the social quality level is not quite satisfactory. First, many think the low “social security” cannot provide sufficient protection. Second, low social trust and lack of social belief and value system greatly affect social cohesion. Third, to cope with social discrimination and realize better tolerance, social inclusion must be addressed. People have the strongest sense of unfairness for wealth and income gaps as well as right and entitlement differences between urban and rural areas. In addition, low political efficacy and low levels of social and political participation indicate weak social empowerment in China.

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Djindjic, Srdjan. "The redistributive effects of personal taxes and social benefits in the Republic of Serbia." Ekonomski anali 59, no. 203 (2014): 91–117. http://dx.doi.org/10.2298/eka1403091d.

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In this paper we measure the influence of the instruments of Serbia?s fiscal system - personal taxes (personal income tax and social security contributions) and social benefits (means tested and nonmeans tested) - on income redistribution, using the latest data from the Household Budget Survey 2012. We analyse the redistributive effects of the fiscal system for the year 2013 and of the fiscal system that has been functioning since 1st January 2014. We find that the redistributive effect reduces income inequality by about 50% in both observed years. Social benefits create 98% of vertical redistribution (2013), whereas personal taxes initiate 2% (2013). State pensions, means-tested social benefits, and social security contributions are most important in reducing inequality in Serbia (2013). The partial fiscal reform (2014) has not changed the rank of the focused fiscal instruments.

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Miller, Olga, and Elena Morozova. "Transformation of Social Insurance as an Instrument of Social Security." Bulletin of Kemerovo State University. Series: Political, Sociological and Economic sciences 2020, no. 1 (April 24, 2020): 113–20. http://dx.doi.org/10.21603/2500-3372-2020-5-1-113-120.

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he development of social insurance is a highly researched issue. However, its place and role in the system of social protection remains understudied, as well as its current transformations under the changing socio-economic conditions. The research objective was to analyze the development of social insurance as an instrument of social security in Russia and in the Siberian Federal District. The study featured the theoretical and practical aspects of the application of social insurance in the changing system of social security. The research was based on a systematic approach to social security and social insurance as one of its most important mechanisms. The article introduces a review of domestic and foreign researches. It also focuses on an analysis of related regulations and statistic data. The methods and materials made it possible to conduct a thorough analysis of the development of the compulsory social insurance in Russia as a governmental instrument. The authors also described the legal framework in the field of social insurance. The government supports the Social Security Funds. In the Siberian Federal District, the budget of the Social Security Funds increased due to the growing number of insurance premiums, e.g. taxes and penalties, as well as due to the state participation. The research revealed some changes processes in the sphere of social security in the Russian Federation. The changes proved to affect social insurance and the whole insurance industry.

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Stenkula, Mikael. "Swedish Taxation in a 150-year Perspective." Nordic Tax Journal 2014, no. 2 (November 1, 2014): 10–42. http://dx.doi.org/10.1515/ntaxj-2014-0017.

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Abstract This paper examines the development of taxation in Sweden from 1862 to 2010. The examination includes six key aspects of the Swedish tax system, namely the taxation of labor income, capital income, wealth, inheritances and gifts, consumption and real estate. The importance of these taxes varied greatly over time and Sweden increasingly relied on broad-based taxes (such as income taxes and general consumption taxes) and taxes that were less visible to the public (such as payroll taxes and social security contributions). The tax-to-GDP ratio was initially low and relatively stable, but from the 1930s, the ratio increased sharply for nearly 50 years. Towards the end of the period, the tax-to-GDP ratio declined significantly.

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Fenge, Robert, Martin Werding, and Silke Uebelmesser. "On the Optimal Timing of Implicit Social Security Taxes Over the Life Cycle." FinanzArchiv 62, no. 1 (2006): 68. http://dx.doi.org/10.1628/001522106776667022.

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Prammer, Doris. "How does population ageing impact on personal income taxes and social security contributions?" Journal of the Economics of Ageing 14 (2019): 100186. http://dx.doi.org/10.1016/j.jeoa.2018.12.005.

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？宏俊 and ？？. "Social Security System of Sports Players in China." Journal of Sports and Entertainment Law 10, no. 4 (November 2007): 255–84. http://dx.doi.org/10.19051/kasel.2007.10.4.255.

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Leung, Joe C. B. "Social security reforms in China: issues and prospects." International Journal of Social Welfare 12, no. 2 (April 2003): 73–85. http://dx.doi.org/10.1111/1468-2397.t01-1-00246.

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Wang, Xiaobing, Nick Weaver, and Jing You. "THE SOCIAL SECURITY FUNCTION OF AGRICULTURE IN CHINA." Journal of International Development 25, no. 1 (March 13, 2012): 1–10. http://dx.doi.org/10.1002/jid.2827.

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