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Many countries have tax facilities for pension savings. These facilities are often associated with the application of the
cash-flow treatment of pensions: pension contributions are tax-exempt, capital income of pension funds is tax-exempt, and
pension benefits are taxed, but usually at a relatively low rate. This paper investigates the revenue effects of a cash-flow
tax regime for pension savings by full present-value calculations. A comprehensive income tax system is used as a benchmark.
We present an empirical analysis for the Netherlands as a typical example of a country with funded pensions. Our calculations
show that current taxation of pensions implies a major tax revenue loss. For the year 2003, we estimate a fiscal pension subsidy
of 1.4% to 1.5% of Gross Domestic Product (GDP).
相似文献
Kees GoudswaardEmail: |
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This paper presents a case analysis of a successful scenario intervention in an organization. This intervention is compared and contrasted with an unsuccessful one reported in Hodgkinson and Wright [Confronting strategic inertia in a top management team: learning from failure, Organization Studies 23 (2002)949-977]. We demonstrate that analysis of the answers given by workshop participants in a pre-intervention interview can be helpful in determining the receptiveness of an organization to a subsequent scenario intervention. We theorize that strategic inertia-characterized by coping patterns of bolstering failing strategy, procrastination (over a strategic dilemma) and buck-passing (the responsibility for the dilemma's resolution), can be caused by the psychological attenuation of the perceived level of environmental threat to the organization, culminating in unconflicted adherence to the currently followed strategy. We contend that the expression of such coping behaviour is antithetical to a subsequent successful scenario exercise since, if the exercise fails to identify an unconflicted strategic alternative, the sharp focus of the scenarios on futures unfavourable to business-as-usual strategy will re-activate the cognitive stress-reduction mechanisms. Strategic inertia will thus be reinforced. We conclude with a review of the implications of our diagnosis for reflective practitioners.Our paper is divided into four sections. In Section 1, we overview writings on inertia in strategic decision making. We pay especial attention to identifying potential causes of inertia. Next, we present Janis and Mann's [Decision Making, Free Press, New York, 1979] views of the psychological processes invoked by conflicted decisions and analyse the relevance of this laboratory-based theory to provide a psychological explanation of strategic inertia. Finally, we briefly describe the scenario intervention process and argue that it contains the potential to overcome strategic inertia. In Section 2, we review an already-published study of an unsuccessful scenario planning intervention, which illustrates the operation of components of Janis and Mann's model. Next, in Section 3, we focus on our own case investigation of a successful scenario planning intervention. The early part of this section documents the “success”, whilst the latter part analyses the causes of the success—again using the components of Janis and Mann's model. We conclude in Section 4, where we compare and contrast the application of Janis and Mann's model to both cases and we demonstrate that application of the model to pre-intervention interview data can aid the practitioner determine, at the outset, whether or not the organizational context will be receptive to the intervention. 相似文献
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Siem Jan Koopman Marius Ooms ré Lucas Kees van Montfort Victor van der Geest 《Statistica Neerlandica》2008,62(1):104-130
We model panel data of crime careers of juveniles from a Dutch Judicial Juvenile Institution. The data are decomposed into a systematic and an individual-specific component, of which the systematic component reflects the general time-varying conditions including the criminological climate. Within a model-based analysis, we treat (1) shared effects of each group with the same systematic conditions, (2) strongly non-Gaussian features of the individual time series, (3) unobserved common systematic conditions, (4) changing recidivism probabilities in continuous time and (5) missing observations. We adopt a non-Gaussian multivariate state-space model that deals with all these issues simultaneously. The parameters of the model are estimated by Monte Carlo maximum likelihood methods. This paper illustrates the methods empirically. We compare continuous time trends and standard discrete-time stochastic trend specifications. We find interesting common time variation in the recidivism behaviour of the juveniles during a period of 13 years, while taking account of significant heterogeneity determined by personality characteristics and initial crime records. 相似文献
56.
Johannes M. Groeneveld Kees G. Koedijk Clemens J. M. Kool 《Review of World Economics》1998,134(1):1-24
Credibility of European Economic Convergence. — The authors analyze economic convergence and its relation to European real interest rate differentials using a clustering method on seven macroeconomic key variables for 1979–1995. The results indicate that monetary convergence has progressed considerably but that there is hardly any real convergence in the EU. They also perform pooled nominal and real interest rate regressions with the individual cluster indicators as explanatory variables. The authors find significant positive effects of external (current account) and internal (unemployment ratios, government finance) imbalances on real interest rates. They also group countries according to economic reputation and find that real indicators remain significant for the high-reputation countries. 相似文献
57.
Jan Kees Looise Jaap Paauwe 《International Journal of Human Resource Management》2013,24(7):1203-1217
In this paper we present an overview of Dutch HRM Research in the last decade, based on a content analysis of academic journals in this area. Also included is a comparison between UK and USA research, on the one hand, and Dutch research, on the other. Looking back, we conclude that HRM research in the Netherlands has had a relatively institutional character and has been less focused on HRM activities in a narrow sense. Dutch HRM researchers have paid less attention to the strategic positioning of HRM, to the redesign of HRM tools in the area of through-flow and performance management (appraisal, reward systems, feedback mechanisms) and to the monitoring of the effects of HRM. In this way HRM research has not reflected the key HRM issues occupying the attention of practitioners. From more recent patterns, however, we expect Dutch HRM research increasingly to reflect managerial concerns. This does not imply full convergence with US patterns, especially given the Dutch traditions in industrial relations and personnel management. The challenge for Dutch research on HRM is to find the right balance between market forces and institutional arrangements, including a fair position for the workers; this will have to do justice to the long established tradition of industrial democracy and consultation practices among the various stakeholders. 相似文献
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Family dairy farming is under threat from the expansion of the sugarcane economy in south-eastern Brazil. This paper analyses an intervention programme which aimed to intensify dairy production and make family dairy farming sustainable in this competitive context. The case study of the ‘Balde Cheio’ Programme (Full Bucket) can be seen as an alternative method of knowledge generation to that of the dominant research approach which prioritizes cutting-edge technologies. This paper characterizes this farmer-oriented innovation programme for dairy farming systems, in which research, development and extension are seen as a long-term learning process. It analyses how the programme has been adapted to fit the diversity of situations found amongst farmers and to heterogeneous production conditions. The study relates the circulation of knowledge, the search for innovation by recombining apparently simple and known technologies, the use of experiments on the farm and the adaptation of the rhythm of innovation to the specific situation of the farm as the critical issues to achieve sustainable production systems. 相似文献