Extending social security coverage to the rural sector in China

In late 2009 China launched an innovative, voluntary programme that by 2011 had extended pension coverage to 326.4 million people in the rural sector, including contributors and beneficiaries. It requires one contribution per year and provides a flat‐rate benefit and a contributions‐related benefit through a contributory individual account, with a government guarantee that the benefit will continue for life. The programme encourages participation of persons who do not pay income taxes, and thus have no tax incentive to participate, by providing substantial government subsidies. As a further incentive, old‐age benefits are provided to older parents when all their adult children participate in the contributory programme.     

The challenge of pension reform in Georgia: Non‐contributory pensions and elderly poverty

Georgia's national social security system offers almost universal non‐contributory basic pension coverage. The basic pension has, to date, proved effective in dealing with old‐age poverty. But Georgia's fiscal constraints and ageing population also highlight the importance of improving the pension system, in order to ensure its sustainability. This article presents policy reform choices, which suggest that, in Georgia, pension reform might include increasing the statutory retirement ages and reducing the generosity of benefits through means testing. The case of the Georgian non‐contributory basic pension might hold value for some low‐ and middle‐income countries that are considering the implementation of, or expanding coverage under, a non‐contributory pension programme.     

Travail et normes comptables internationales: une question de justice sociale

En tant que garante internationale de la justice sociale, l'OIT se trouve confrontée à une révolution comptable mondiale, parachevée par les normes comptables internationales (IAS-IFRS). La comptabilité mesurait autrefois l'économie en rapport avec les capacités et les responsabilités des travailleurs et de ceux qui en disposent. C'est aujourd'hui l'exact opposé: les normes IAS-IFRS ont perdu le sens de la mesure du travail et de l'entreprise en se référant au concept abstrait d'une entité cybernétique capable d'incessantes réorganisations, au prix d'inégalités sans limites. L'auteur en dénonce les incohérences et démontre la nécessité de redonner au travail toute sa valeur comptable.     

L'adoption par l'OIT d'une approche fondée sur la durabilité et ses conséquences sur le droit d'expression collective des travailleurs

L'action de l'OIT pour le développement durable s'est d'abord organisée autour des notions de «transition juste» et d'«emplois verts», en lien avec la protection de l'environnement. Aujourd'hui, les objectifs du développement durable devraient permettre à l'Organisation de se saisir pleinement de la dimension sociale du développement durable, grâce à l'ODD 8, qui mentionne le travail décent, et à la cible 16.7 sur la participation à la prise de décisions. L'auteure examine comment l'OIT pourrait promouvoir l'expression collective des travailleurs dans le contexte du débat sur un «avenir du travail durable» et cherche à déterminer qui doit avoir un droit d'expression et comment celui-ci doit s'exercer.     

Does a universal non-contributory social pension make sense for rural China?

China’s pension reform during the past three decades has allowed a majority of China’s population to be covered by a pension scheme. Of particular note has been the New Rural Pension Scheme (NRPS), a voluntary programme introduced starting in 2009. One goal of our analysis is to assess that pension scheme, using a variety of sources of information including data drawn from recent (2013 and 2015) nationwide China Health and Retirement Longitudinal Surveys (CHARLS). Our analysis involves an exploration of differences between the generosity and structure of the NRPS and other pension schemes currently in place. We also explore the feasibility of reforming the current “quasi-social pension” component of the NRPS by substituting a universal non-contributory social pension pillar. In connection with our assessment of the NRPS, we note the unusually low benefit levels for rural China.     

Inégalités et mondialisation financière: le rapport qui tombe à pic

Cette note présente la nouvelle publication annuelle de l'Institut international d'études sociales de l'OIT, le Rapport mondial sur le travail 2008, dont le thème est les inégalités de revenu à l'épreuve de la mondialisation financière. Cette publication tombe à point nommé au moment où l'on s'inquiète de l'ampleur, de la durée et des conséquences économiques et sociales de la crise financière. Le rapport traite des déterminants de l'accroissement des inégalités de revenu, et de ses liens avec la mon‐dialisation financière, les institutions du marché du travail, les emplois – création et caractéristiques –, et les politiques de redistribution.     

The expected impact of the 2019 Brazilian pension reform on survivors’ pensions

This study analyses the expected changes in survivors’ pensions resulting from the permanent rules of the 2019 pension reform in Brazil. Actuarial annuities are used for representative worker profiles. The dispersion in the replacement rate values decreases, except for the highest income level. The rates needed to finance survivors’ pensions decrease relatively more than do the rates for old-age pensions. The internal rates of return significantly decrease. There is a heterogeneous change in the distributive aspects of the pension system. The reform shall affect the adequacy and intragenerational equity of old-age and survivors’ pensions.     

Does trust increase willingness to pay higher taxes to help the needy?

The article studies the causal effect of trust on the willingness to pay higher taxes to help the needy in a sample of 29 countries of Eastern and Southern Europe, and the former Soviet Union and Mongolia. It is hypothesized that interpersonal trust leads to a greater willingness to pay taxes to help the needy since (i) trust increases the likelihood of helping strangers; (ii) trust fosters solidarity and cooperation when working to solve common problems in society; and (iii) trust reduces suspicion with respect to the perceived misuse of redistributed money. Three key findings are that the more people trust each other, the more they are ready to support the welfare state; the effect of trust on welfare state support holds even in a contextual environment characterized by rather lower levels of trust and relatively underdeveloped systems of redistribution; and higher individual‐level trust fosters tax morale and helps deter tax evasion.     

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

Although redistribution results from the simultaneous effects of taxes and transfers, analyses of their distributional effects in low‐income countries have largely been undertaken from singular perspectives. This article jointly assesses the distributional effect of taxes and transfers (through social protection) using Ethiopia as a case study. We find that Ethiopia's flagship social protection programme is more effective than income taxation in achieving poverty reduction, while neither policy achieves a sizeable reduction in overall inequality. We also find that Ethiopia does not currently have the capacity to close the poverty gap or to fully fund its main safety net programme using domestic income sources alone.     

Do Lets Work?

This study aims to uncover some of the reasons for differences in attitudes towards family‐friendly and equal opportunities (EO) policies for women between senior and junior staff and between male and female staff. This in‐depth case study of a multi‐national corporation in Hong Kong that included a survey questionnaire, interviews and participant observation suggests four categories of female employees according to their approach to EO: advocators, supporters, outsiders and rejecters. The approach adopted was dependent on the woman's level of empathy towards the situation of working women and the extent of her career ambition. Four categories of male employees can also be classified depending on their level of empathy towards women's situation (similar to women's case) and their extent of career satisfaction (in contrast to women's career ambition), namely, antagonists, outsiders, fence‐sitters and sympathizers. Women at higher levels were less supportive of EO than women at lower levels. No such clear relationship between organizational level and attitudes towards EO was observed among men. In Hong Kong, female managers had little expectation that their organization would be family‐friendly and women workers who consciously chose to balance work and family accepted that it meant fewer promotional chances. No such self‐adjusted depressed ambition was observed among men.