旨在维护家庭功能的家庭政策探索

当今中国急剧的社会变迁增加了个体的流动性,而家庭为个体提供福利的功能也在减弱,分析我国现行的家庭政策在支持家庭增强福利提供功能方面政策指向不明确,建议建立以维护家庭功能为主旨的由家庭经济安全保障和家庭福利服务为主要内容的家庭政策体系。     

完善中国孤残儿童福利制度的国际比较研究

我国的现实状况亟需引起对孤残儿童福利事业的重视.总体来看,孤残儿童福利保障体系还不够健全,保障水平还有待提高.院舍养护的专业化水准和对儿童心理、情感需求的重视,以及对家庭寄养的财政、专业知识等多方面的支持,都有待进一步改进.纵观国际儿童福利制度的发展趋势,为促进孤残儿童的身心健康发展,当前已经形成了多种更加人性化、社会化的福利模式,并且这些举措正发挥着巨大而积极的作用,但由于孤残儿童的身心状况决定其不可能完全回归家庭,发挥着集中养育功能的儿童福利机构仍将长期存在.在梳理我国孤残儿童福利制度的发展历史并分析存在的问题后发现,我国孤残儿童福利制度存在的问题,不仅反映在机构方面,国家关于儿童福利政策,尤其是孤残儿童福利政策的制定和实施方面也需要进一步完善.因此,文章针对性地提出三条政策建议:第一,推动儿童福利立法,健全行政管理体制,整合儿童福利资源,加大政府财政投入.第二,重视并继续推广家庭寄养、收养的孤残儿童福利服务模式.第三,巩固儿童福利机构在我国孤残儿童福利制度中的基础作用,发挥其专业功能,推进综合性发展,增强“类家庭”功能.     

家庭建设视角下的公共政策问题探析

基于中国现有公共政策存在的制度性缺陷,社会福利政策在家庭价值取向上摇摆不定,研究以提高家庭发展能力为目标,在提高家庭生存发展能力、福利保障能力、平等和谐能力三个层次,以及显性家庭政策、家庭公共政策两个维度,进行与家庭建设相关的人口生育政策、公用事业政策、住宅购房政策、就业保障政策、个人所得税制等方面的政策研究,并提出设立社会医疗保险家庭账户、有效落实随迁老人政策配套、注重家庭养老的全社会支持、女职工职业中断的劳动权益保护等方面的政策措施。     

德国家庭政策的回顾与探析

自德国在世界上最早提出社会政策和实施社会保险制度以来,历届政府始终将家庭政策与社会政策紧密相连.本文对德国自魏玛时代至东西德统一后的家庭政策进行了较全面的回顾与梳理,指出家庭政策作为国家的福利措施,不仅为家庭提供了生活保障,而且也旨在推动社会经济发展、使家庭政策成为服务国家利益的有力工其.     

支持三孩政策的家庭亲善福利体系的构建

三孩政策是我国新时期根据人口结构实际适时调整的重要人口发展策略.为化解中国居民生育意愿偏低,构建生育友好的家庭亲善福利体系是完善"三孩政策"的解困之举.基于中国情境,比照国际促进生育水平提高的家庭亲善福利举措,发现我国现有家庭亲善福利实践主要面临:婴幼儿托育服务严重短缺,子女照料成为员工后顾之忧;产假延长而陪产假有限,...     

福利企业信息管理系统的功能与作用

福利企业税收优惠新政策实施后,福利企业退返税审批更为规范但也较为繁琐,福利企业管理部门必须每月对福利企业退返税进行前置审批,然后由企业凭审批表报税务部门。为此,企业财务人员每月必须在民政、税务、企业之间来回往返,有时由于填报不慎,     

福利企业税收新政实施中的问题与对策

自2007年7月1日起,全国统一实行新的促进残疾人就业税收优惠政策。2007年9月,江苏省制定出台了（《关于认真贯彻落实国家促进残疾人就业税收优惠政策的意见》及新的《福利企业资格认定办法〈试行）》。全省福利企业实施税收优惠新政一年来的情况如何？最近,省福利生产服务中心作了专题调研。     

督导手记——社区照顾介入分析

伴随社会发展出现的家庭结构弱化、家庭照顾弱化,西方国家通过举办大型的福利院和儿童福利院,将孤儿、贫困儿童、精神病人、老年人集中到各个福利院实施照顾,推行高福利政策。各种类型的福利院与被照顾者生活的社区是相互分离的,也就是说,被照顾者要进入福利机构接受照顾,就必须离开自己生活的社区。     

论社会责任的弱化

该文是英国社会政策与社会福利哲学奠基人蒂特马斯的一篇经典性文献.该文在英国首创"福利国家"体制历史背景下,紧密围绕福利哲学的公平、平等、自由、选择等核心价值观,尤其是福利政治学的政治权力、国家角色、经济权力、公民权利和国家责任承担等基础议题,以私营保险和附带福利为典型案例,深刻分析自由市场经济的诸多弊端及其对国家政治权力、社会福利政策、公民生活质量和社会质量致命性负面影响.这对于经济市场化程度不断加深,社会问题日趋严峻,一味美化市场经济和私有化浪潮,国家责任弱化和削减公共服务,尤其是国家、市场、社会、个人责任的社会划分成为国家最重要政治和社会政策议题,对于全面建成小康社会和实现中华民族伟大复兴"中国梦",对于习近平总书记战略规划的积极回应和有效满足全体人民对美好生活期望的历史使命来说,具有非常重要历史、现实、理论和政策的参考意义.     

德国就业性别平等立法中的积极国家角色与中国借鉴

目前我国就业领域的性别平等已经引起了较多学者关注,但现有研究成果较少从实施效果的角度审视规则设计的合理性。作为典型的保守主义福利政策国家,德国政府在促进就业性别平等上扮演了积极的角色。德国法在规则设计上以经济学、社会学效果为导向,这一实践可以为完善和实施我国就业性别平等法律制度提供经验借鉴:将加诸于女性的家庭责任转由社会共同分担,同时适度干涉传统意义上的家庭角色分工领域,引导男性承担家庭责任以实现两性职业与家庭责任的平衡,并对私人雇佣主体也设定禁止歧视义务。     

How much do OECD countries spend on social protection and how redistributive are their tax/benefit systems?

The global economic crisis has reignited interest in social policy and public spending on different types of social benefits. Public social spending‐to‐GDP ratios are often used to consider the magnitude of welfare systems in international perspective, but such comparisons alone give an incomplete picture of social effort across countries. This article looks at these different factors, before briefly considering the redistributive nature of tax/benefit systems in different member countries of the Organisation for Economic Co‐operation and Development (OECD). The article also considers trends in social spending and compares spending in the late 2000s with the early 1990s when the previous economic crisis played out. The article ends by illustrating the profound effect the recent global economic crisis had on social spending trends across OECD countries.     

Convergence of family policy across welfare regimes (1990 to 2010): Different connotations of family policy expansion

Using multiple indices of family policy efforts – work/family reconciliation, gender equality and income protection, this study offers a nuanced understanding of family policy expansion in 14 OECD countries across three welfare regimes from 1990 to 2010. Findings suggest an overall convergence of family policies, particularly in gender equality and work/family reconciliation. Convergence has occurred simultaneously with distinctive family policy changes across welfare regimes. Conservative welfare states have experienced the most profound family policy alterations, shifting from a traditional gender model to one that encourages women's employment, but have, nevertheless, maintained policy efforts that sustain the traditional gender role. Despite an increase in their family policy efforts, liberal welfare states have continued to maintain minimal state action regarding family policy. Changes in social democratic welfare states have been less substantial, as they seem to continue to pursue a dual‐earner model with high degree of gender equality and work/family reconciliation.     

The political economy of changes in family and old‐age welfare policy spending: Analysis of OECD countries, 1998–2011

This study investigated whether in times of budget constraints and in countries with relatively large family policy spending, family policy has an advantage in the budget competition with old‐age expenditures, compared with countries with a lower level of family policy spending. We employed pooled time‐series cross‐sectional analysis of 24 OECD countries from 1998 to 2011. Our findings suggest that the initial level of family spending tends to moderate the crowding‐out effect of old‐age spending, indicating that the more mature a family spending policy is, the more it resists budget competition from old‐age policy. Furthermore, the size of government debt was found to have an insignificant effect on welfare budgeting. Our findings indicate that retrenchment in welfare spending for old age cannot be fully explained by budget constraints. Politics among interest groups associated with different welfare programmes can be an important determinant in explaining changes in spending on each welfare programme.     

Comparing the Pension Promises of 30 OECD Countries

This paper takes a microeconomic approach to compare prospective pension benefits in the 30 OECD countries. It shows entitlements gross and net of taxes and social security contributions for male and female single workers based on 2002 pension rules and parameters. The models cover all public and private mandatory sources of retirement income for full‐career private‐sector workers across a broad earnings range. The paper shows that average earners in OECD countries can expect a post‐tax pension of about 70 per cent of their earnings after tax. The average minimum retirement benefit is just under 29 per cent of national average earnings.     

“Crowding in” or “crowding out”? An examination of the impact of the welfare state on generalized social trust

Generalized social trust is correlated with increased levels of civic engagement, lower crime rates, and greater economic growth. Many scholars believe that equality provides the conditions in which social trust can flourish. Thus, welfare programs might be one way to generate social trust. However, the relationship between social spending and trust is contested: Some argue it is negative, while others argue it is positive. This study examined the effects of total social welfare expenditures on social trust in 18 OECD countries, holding constant individual characteristics, country characteristics, and country and year effects. Fixed effects analyses indicate that every additional percent of gross domestic product spent on social expenditures 5 years prior is associated with a 4.7 percent increased likelihood that respondents of that country will endorse trusting other people. Further testing for reverse causality found no significant association between trust and later social expenditures, supporting the claim that expenditures drive trust instead of the reverse.     

The hidden welfare state, tax expenditure and social policy A comparative overview

This article describes, discusses and presents information about tax expenditure and its relation to social policy. It stresses that the hidden welfare state strongly influences social policy and that only looking at the direct provision of welfare goods may be misleading when making comparisons between countries. The article presents new figures on tax expenditure in relation to social policy and does so in a comparative perspective. It is argued that tax expenditure seems to have an upside down effect, but further research is needed to substantiate this. It concludes that tax expenditure strongly influences the provision, financing and delivery of social policy, and tax expenditure therefore has to be more fully integrated into the analysis of the welfare state.     

Tax collection efficiency in OECD countries improves via decentralization,simplification, digitalization and education

This paper offers an assessment of tax administration performance and provides evidence of the relationship between fiscal decentralization (and tax structure) and the technical efficiency of tax collection. The initial stage of the investigation consists of a data envelopment analysis (DEA) to obtain technical efficiency estimates for a sample of 28 OECD countries over the period 2004–2017. In a second stage, we explore how technical efficiency is affected by fiscal decentralization and tax structure variables. The results show how the degree of fiscal decentralization has a positive and significant impact on the technical efficiency of tax collection. They also reveal a relevant role of tax structure choices and the ratio of indirect to direct taxes, which can significantly affect tax collection efficiency. Finally, we extract some policy implications.     

Effectiveness of Social Welfare Programmes in East Asia: A Case Study of Taiwan

Using the 2008 Family Income and Expenditure Survey, this study examined the effectiveness of social welfare programmes in Taiwan. The empirical evidence shows that most types of social welfare spending were limited in 2008. However, the social welfare programmes that were in place substantially reduced income inequality in Taiwan. Using the Organisation for Economic Co‐operation and Development (OECD) poverty threshold, the results reveal that 14 per cent of the sample's families were poor in terms of market income, but this figure decreased to 7 per cent after government intervention. Income inequality in Taiwan was similar to that of other East Asian countries such as Japan and South Korea, but Taiwan spent much less money on social welfare programmes than OECD countries, and therefore Taiwan's reduction of poverty was much lower as well.     

Work/life balance policy in Germany: Promoting equal partnership in families

Across the OECD, public policies seek to support parents in achieving their desired work/life balance. This article introduces the background to and issues at stake in promoting equal partnerships in families in Germany. Families in Germany face considerable challenges to spending more time together and achieving a more gender‐balanced reconciliation of work and family life, as paid work hours for fathers are long on full‐time jobs and many women are in part‐time jobs. Family policy can play an important role and Germany has made substantial progress in supporting families ahead of and after the birth of a child. Important in this regard are the parental leave reforms of 2007 and 2015 and the extension of childcare supports that better enable fathers and mothers to combine work and family commitments. The article assesses recent developments in family policies in Germany while also drawing from the experiences of countries with longstanding policies to support work/life balance and strengthen gender equality.     

Welfare state regimes and family policy: a longitudinal analysis

The primary aim of the article is to access the extent to which welfare state regimes support distinct family policies across OECD (Organisation for Economic Co‐operation and Development) countries and over time. Focusing in particular on the work of Esping‐Andersen we address the following questions: (i) What is the relation between de‐commodification and de‐familialisation? (ii) Are there distinct welfare state regimes that support different levels of family policy? (iii) To what extent have levels of support for family policy differed over the last decades toward divergence or convergence among OECD welfare states? Using data from the OECD Social Expenditure database (1980–2001), we find that the degree of de‐familialisation through welfare state regimes parallels the de‐commodification scores. However, the findings indicate a degree of instability in the relationship between levels of support for family policy and welfare state regimes over the last decades. We conclude by discussing how the findings speak to the changing character of welfare regimes and the implications of a longitudinal perspective.