摘要:

There has been considerable public debate in Canada on the merits of proposals to extend coverage under the public earnings‐related pension system (the Canada and Quebec Pension Plans or C/QPP) to homemakers. This paper presents an analysis of one such proposal put forward by a Parliamentary Committee in 1983. The analysis considers both the likely costs and the redistributional impact of this homemaker pension proposal, based on a Monte Carlo lifecycle microsimulation model. The main results are first that the proposal tends to be mildly redistributive from higher to lower lifetime income groups. Secondly, the proposal is of not as much benefit to women as might be expected‐it is almost equal in value to men and women. This later conclusion is the result of the fact that the homemaker pension provision was part of a package tl at also included splitting of pension credits accrued during marri

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00569.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

This paper presents survey results on the size and structure of the hidden labour market in The Netherlands. According to the results total income from hidden work is at least 1 percent of national income. The hidden income is shared by more than one million participants (nearly 12 percent of the corresponding population). This result is lower than various other estimates of the magnitude of the hidden economy. Some definitional and methodological issues are discussed in order to explain the difference from the other estimates.The most notable results of the survey refer to the structure of the hidden labour market. At one end of this market are people with a high wage rate, working relatively few hours. They have the characteristics which given them a favourable position in the formal labour market. At the other end are people with low hidden wages, who work more hours. They have difficulty in finding a formal job. The income from hidden labour is distributed in very much the same way as income from formal activities. There is no evidence that the hidden labour market compensates those who are worse off in the formal economy.

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00570.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

Poverty is a much used term by politicians, economists, sociologists, the media and interest groups. Although there is some common consensus that the word poverty means some type of deprivation, there is a lack of comprehensive measures to quantify this term. Although deprivation can relate to a number of areas such as health and education, the focus in policy development has been aimed at economic deprivation or more specifically, income adequacy. Even in this perspective, the availability of comprehensive measures are limited. The United States is the only major industrial nation that has an official poverty line. Several unofficial poverty lines have been developed in Canada, but the poverty measures have not gone beyond head counts of people who fall below these lines. In an environment where the goal is to further progressive social development constrained by inadequate public resources, the emphasis has been on first directing scarce resources to those “most in need”. To get a better perception of economic need, this paper provides a micro analysis of the size and distribution of the poverty gap so that meaningful comparisons can be made between demographic groups. The results of this analysis yield some interesting findings. For example, there are virtually no poor elderly couples and although there are a large number of poor single elderly, their income shortfalls are relatively small and are highly concentrated near the poverty line; the poverty rate among families with children is quite low but their incomes on average fall well below the poverty line and are widely dispersed; and single parents fare badly on all measu

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00571.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

In the Dutch statistics on government finance a micro/macro link is established. The paper describes why and how this has been done. It appears to be of relevance to the users of the statistics to present two different data sets: one according to an accounting/administrative point of view and one fitting in the National Accounts. The main features of the way in which these data sets are derived from the underlying bookkeeping documents are given and it is shown how they relate to the accounting and juridical structures of the various government agencies. It appears that in order to arrive at homogeneous data sets, adaptations are in order, mainly bearing on the entries; for the National Account data further transformations, relating to transactions as well as transactors, will appear necessary. It will be enunciated how the relation between these data sets is shown in the statistics on government finance and how, in the same course a micro/macro link is provided for.

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00572.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

摘要:

The paper shows the relationship between microbusiness accounting based on double‐entry bookkeeping and macroeconomic accounting based on quadruple‐entry bookkeeping. In order for microaccounts to successfully aggregate into macroaccounts (i.e. preserve macro/micro linkages), quadruple‐entry bookkeeping requires that the traditional double entries, recorded by transacting microbusiness units, be “consistent” with each other. In fact national economic accounting implicitly assumes that such consistency is maintained when national “aggregates” are uniquely extracted from national accounts and when national “identities” are claimed to hold true.The main purpose of the paper is to show important examples where quadruple‐entry consistency is not satisfied. These examples typically involve “complex” economic transactions between business units in which the legal form of the transactions do not necessarily represent their economic substance. When this occurs, different business units have genuinely divergent conceptions and perceptions with respect to their mutual economic transactions. Therefore, microbusiness accounts cannot be successfully aggregated into macroeconomic accounts without violating the integrity of microdecision making records.The conclusion of the paper introduces a new theory called Perpetual Imbalanced Accounting. The theory shows that inconsistent (or imbalanced) economic accounting does tend to become consistent (or balanced) over sufficiently long time periods. Therefore, we must adopt a more dynamic view of national accounting if we desire to preserve successful macro/micro linkages. However, the problems of imbalanced macroaccounting and its statistical consequences cannot be entirely avoided no matter how long the accounting time period is taken. All of the above have important implications for the revision of the United Nations Syst

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00573.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY

ISSN:0034-6586    

DOI:10.1111/j.1475-4991.1988.tb00574.x

出版商:Blackwell Publishing Ltd    

年代:1988

数据来源: WILEY