The risk of under-insurance in the Finnish statutory pension scheme for self-employed workers: A trajectory analysis

Using unique data on the contribution base, we investigate under-insurance within the statutory pension scheme for self-employed workers in Finland. Under-insurance is defined as the difference between pension-declared income and tax-declared income. The trajectory modelling technique applied has allowed us to estimate the levels of under-insurance for different subgroups and to identify possible explanatory factors. Under-insurance is found to be persistent and large. The analysis reveals six distinctive and homogenous sub-groups of self-employed workers. Close to 84 per cent of these workers pay too little in contributions, often leading to inadequate protection against personal risks. Especially for lower-income self-employed workers, this points to myopic behaviour as regards contributing to the self-employed statutory pension scheme and calls for fine-tuned economic incentives.     

审美价值与存在的自我--莫里茨·盖格尔美学思想研究

莫里茨·盖格尔运用现象学的方法建立了价值论美学。盖格尔对审美价值的研究,首先是把审美价值从正在进行体验的主体之中孤立出来,对其构成成分及其价值模式进行阐述,以便寻找审美价值的客观性依据,以此去反对美学中的心理主义。然后再关联到主体的深度层次去论述审美价值的主观性,审美价值主观性的含义是:艺术作品只是为了人们才存在,美只存在于它与体验它的人类的关系之中,只是对于主体、对于自我的体验,艺术才具有意味。     

Digital social security accounts for platform workers: The case of Estonia’s entrepreneur account

Advancements in technology enable new opportunities for creating digital social security accounts, but the effectiveness of these to solve the accessibility and eligibility issues facing platform workers has not been assessed fully in the literature. The potential of digital social security accounts lies in their ability to consider the possible different streams of income of atypical workers and to improve the effective access of these workers to social security. Tax and social security offices can now exchange information on the income of platform workers in real time, which offers the promise of formalizing the previously informal casual work relationships of the self-employed. This article explores the case of the Estonian entrepreneur account as a digital hybrid solution for improving the effective access to social security of platform workers. Digital portable accounts create the conditions for the structural improvement required to respond adequately to meet the changing social security needs of atypical workers. However, this also requires that the policy design be thought through carefully, to avoid digital portable accounts being simply a digital facilitator of outdated solutions.