3 Adequate Level Absolute poverty : subsistence / relative to price level (same purchasing power) Relative poverty: relative to income Relative to individual life chance: Replacement ratio
4 Adequate Coverage No. of eligible/ benefited people % of eligible/ benefited people Take up rate Selective: is the targeted population really benefited Universal: who is excluded from the system
5 Affordable Impact to Tax system Equivalent tax rate Impact to disposable income of households Anti-economic cycle vs. synchronize with economic cycle Administrative and Management Cost
6 Sustainable Population Factor for inter-generational redistribution Political Factor for intra-generational redistribution Economic Factor for funded/ non funded scheme Social Factor: Trust, altruism
7 Diversified Different need imply different programe/ levels of protection Social Security as social risk management to diversified the risk not just the state, the community and the family can be the base of SRM
8 Balance Functions A key policy issue for governments designing pension and social insurance systems is to balance re-distributive, savings, and insurance functions. Each pension pillar serves these three functions in different ways.
9 Approaches to evaluation Social Security Systems (Dixon, 1999) Inputs % of Social security expenditure of GNP (relation importance of ss among social policy) Per-capita social security expenditure (level of input) Indices of average annual benefit expenditure per capita over time (input nominal growth) Indices of real average annual benefit expenditure per capita over time (input real growth)
10 Efficiency & Performance Efficiency Administrative cost per unit benefit dispersed Performance Coverage measures Benefit adequacy measures Needs-satisfaction / adequacy perception Economic outcome Household financial security Poverty incidence Income distribution Unemployment, inflation, economic growth
11 Design Features Adequacy of their design features
12 Challenges in comparison of Social Security System
13 Comparative Input evaluation Kaim-Caudle (1973) criticizes that comparison of level of public expenditure on social security has dangers, difficulties and limitations because of the problem of Uniform definition of statistics Standardized accounting Distortion of purchasing power of money
14 Input not equal to performance Kaim-Caudle argues that low cost implies low standards is unjustified and high levels of expenditure are not necessarily an indication of high standards of service.
15 Level & Trend analysis of input The public social security expenditure data permit a statistically portrayal of input levels and trend over time, however, it depends: Whether the system are provided by employers or individuals the cost are outside the public domain Whether the data is consistent and reliable
16 Input is not a good criterion for comparison Comparative input evaluation approach is reductionist Cross countries social security systems cannot be assessed ordinally ranked on the basis of their cost.
17 Compare efficiency and performance evaluation Using quantitative, inferential and judgmental analysis, drawing upon whatever national data is available, utilizing simulation methodologies However, there is no straightforward, accurate and comprehensive way to do so. Clear cut indicators at abstract level cannot be operationalize in the comparative study in global text.
18 Administrative cost Social security administrative cost measures are problematic because of double counting and the existence of gaps: multiple agencies are involved in SS administration, interagency or intergovernmental administrative subsidies are provided
19 Coverage measures are problematic Difficulties in determining the number of people who are actually, rather than potentially, eligible for program benefits under general qualifying criteria specified, e.g. minimum residency, employment or contribution qualifying periods
20 Benefit adequacy They ignore differential social security needs and the distribution of benefit payment above or below the chosen standard or benchmark (such as a poverty-income threshold or an average wage level)
21 Need Satisfaction Needs satisfaction or benefit-adequacy perception measures may be biased by the form of question posed and the measurement scales used
22 Socioeconomic performance can be judged by their impact on Material and social deprivation Household financial insecurity Family economic status Incidence of poverty Income distribution Unemployment Inflation Economic Growth
23 Economic Performance However, it is a difficult task for consistent definitions for income : Gross, disposable, net cash, permanent or current, transfer from family members or the state income unit : household, family or individual Equivalence scales : for weighting income units of different size and composition To isolate the impact of a SSS on those indicators.
24 Methodological challenge How do you coalesce a set of complex assessment indicators into a single indicator to permit the assessment and ordinal ranking of SSS.
25 Informational Challenge how do you overcome the unavailability of reliable and compatible data on a global basis?
26 Not compare efficiency or performance SSS cannot be comparatively assessed in terms of their merits and shortcomings, and ordinally ranked on the basis of their efficiency or their performance
27 Comparative system design feature Design feature of national SSS are commonly described but rarely evaluated Kaim-Caudle (1973) is an exception. He evaluated ten national SSS by rating the adequacy of their design features: the top (+1), and bottom (-1) among the ten countries. He then aggregated to ordinally rank them. He compiled a national ranking of SSS
28 Kaim-Caudle (1973) The Netherlands (first, +5), Germany (second, +4) Demark (third +3) Austria & UK (equal fourth, +2) New Zealand (sixth, 0) Ireland and Canada (equal seventh, -2) US (tenth, -6)
29 Dixon (1999) Global SSS can be comparatively assessed in terms of their merits and shortcomings, and thus ordinally ranked on the basis of their design features.
30 Methodology Judges a country s statutory social security intention not its SSS cost or socioeconomic performance. There is implementation gap between what a SSS promises to deliver and what it actually delivers. This gap will be very significant in countries where public administration and public finances have largely collapsed, or severely restricted by war, disasters and economic dislocation
31 Conceptualization Scoring system that quantifies design feature merits and shortcomings. Evaluation methodology should ensure that the empirical technique employed (the evaluation of systemic design feature merits and shortcomings) relates directly to the evaluation questions posed (which countries have the best designed SSS?)
32 Acceptable subjective score The attachment of a subjective score to the existence of a specific design feature depends the design feature makes SSS more acceptable and its absence makes it less acceptable )
33 Values more acceptable SSS V1: Cover all social security contingencies, which penalizes countries that have made the policy choice: Using other public policy strategies (e.g. taxation strategies ) to achieve SS goals; or Not establishing SS programs for particular contingencies;
34 V2: Universality of coverage which penalizes countries that have made the policy choice of restricting coverage by excluding specific population categories.
35 V3: Minimal restrictions and specification of needs-assessing criteria which penalizes countries if they have made the policy choice of restricting eligibility on any basis other than need, whether for ideological, political or economic reasons.
36 V4: Maintain their accustomed lifestyle Provision of periodic cash entitlements that enable recipients to maintain their accustomed lifestyle, relative to the prevailing community living standards which penalizes countries providing benefits on any basis other than past earning and not regularly adjusting the such cash entitlements so as to ensure that remain commensurate with prevailing community living standards.
37 V5: Appropriate health-services benefits Provision of health-services benefits that include appropriate medical, hospital and paramedical care, of a standard comparable to that available to the community as a whole to those covered by SS programs (including dependents) and to SS recipients who are in need of such services for as long as such services are medically required
38 V6: Minimal cost and share by three parties Minimized its costs and share them amongst employers, employees and government in such a way to ensure the cost burden to individual (as tax players and contributors) is progress rather than regressive
39 V7: Simple and decentralized administration Have a mode of administration that is as simple and as decentralized as possible, especially from the perspective of the end user.
40 ILO conventions The ILO s conventions on minimum social security standards constitute a long-standing and internationally accepted set of conservative, minimum-standard benchmarks that identify the design features that should be embodied in a minimally acceptable SSS.
42 National SS program design assessment in ten SS programs Old age and retirement Disability Survivors Sickness Maternity Employment-related temporary injury and disease Employment-related permanent injury and disease Employment-related Survivors Unemployment Family and child benefits
43 Three dimensions Each SS strategy is assessed on three dimensions: Coverage requirement Benefit-eligibility requirements Benefit provided
44 national SS program design assessment score Each of these dimensions is initially assigned a baselevel point score say 100. Deductions are then made if particular shortcomings are included. Bonus are added if particular shortcoming are included. The deduction and bonuses should be small for particular design, so that the absence or inclusion of one design feature does not dominate the evaluation
45 Program Design Assessment Score
46 Health Service Design
47 Financing Assessment score
48 Administration assessment score
49 National SSS Design assessment score
50 First-Tier Systems comprise top 5 percentage of all SSS: 1st: Australia (Selectivity) its disability, unemployment and family are the best; 2nd: Sweden : the largest, most expensive and most egalitarian state welfare ; 3rd: France: traditional social insurance approach, Denmark (4th) New Zealand (5th), all have design scores that are within 5 percent of the best-designed system.
51 Second-Tier Systems: 10% and 20% below that of the best-designed system: 38 countries and comprise 20 percentage of all SSS, most of the remaining Western European countries (Greece & Netherland 33th ; UK 37th), most of the remaining East European countries, 9 Latin America countries (Brazil equal 37th) and 5 countries in Asia (Japan 20th)
52 Third-Tier Systems 49 countries have a design score between 20 and 30 percent below the best-designed system comprise 30 percentage of all SSS.; USA (62th), Hong Kong (75th)
53 Fourth-Tier Systems 66 countries more than 30 percent below the bestdesigned system and comprise 40 percentage of all SSS. All pacific island, half of Asia and Middle East and almost half of Africa, and one-third of Latin America. Singapore ranked 117th because of its chosen financial arrangements, which sought to achieve objectives other than those related to social security
54 Different road of Australia and Europe Western Europe dominates the first-tier SSS ranking, 60%of European countries were in the first-tier, Australia has the best-designed SSS in the world. However with expenditure program design, there is little to choose between Australia and the next ranked country, Sweden, France and Denmark.
55 Australia: Social Assistance Australia, by Western European standards, a relatively low SS cost burden, financed without significantly burdening employers and employees, because its social assistance system provides modest benefit to many a product of the gradual liberalization of its means-tests, with additional support available to those deemed to be in most need.
56 poor performers US: This reflects a past disinclination to construct a Western European style SSS, on the whole, to leave employers and individuals to take responsibility for meeting SS needs. Hong Kong and Singapore also falls in this category. Hong Kong has a third-tier system because it clings to the residualist social assistance model.
57 Singapore has a fourth-tier system because it has designed a set of financial arrangements that seek to achieve social and economic goals that far removed from the social security arena.
58 The Netherlands might have been expected to be in the ranks of the first tier, but its chosen financing arrangements have very significant design flaws that outweighted the meritorious design feature embedded in its expenditure programs.
59 program level Australia has the best designed disability, unemployment (shared with Finland) and family support programs. Sweden has the best-designed sickness program and shares the best-design standing with New Zealand for employment-related temporary disability programs.
60 Program Level Austria and Luxembourg have equal best-design standing for their employment-related permanent disability program. France has the best maternity program. Finland also has top billing for its old-age program. I celand and Kazakhstan have equal best-designed survivors program.
61 The END
62 This approach stands in stark contrast to the Scandinavian approach premised on the relatively more expensive principles of universal coverage and benefit adequacy.
Austria Belgium Czech Republic Tax credit of EUR 400 for low pension income up to EUR 17,000; the tax credit is fully phased out once pension income equals EUR 25,000. pension income of maximum EUR 1,901.19.
Social Citizenship Rights and Gender/Family Policies Walter Korpi Swedish Institute for Social Research The Logic of Industrialism Industrialism and Industrial Man. A Study of Labor Problems in Economic
Hong Kong s Health Spending 1989 to 2033 Gabriel M Leung School of Public Health The University of Hong Kong What are Domestic Health Accounts? Methodology used to determine a territory s health expenditure
Universal Age Pensions Larry Willmore Strategies for the Extension of Social Protection International Training Centre of the ILO Turin, Italy, 29 November 2007 Traditional three pillars 1. Public pensions
1 How does a venture capitalist appraise investment opportunities? Michael Queen - Finance Director, 3i Group plc A presentation to: 23 Pensions Convention 2 June 23 A How presentation does a venture to:
Prepared by First Life Financial Company. I SUMMARY Social Security Eligibility Retirement Contributions All persons gainfully employed under age 60. Self-employed are covered also. 60M/F To Social Security:
Research note 9/2013 SOCIAL SITUATION OBSERVATORY INCOME DISTRIBUTION AND LIVING CONDITIONS APPLICA (BE), EUROPEAN CENTRE FOR THE EUROPEAN CENTRE FOR SOCIAL WELFARE POLICY AND RESEARCH (AT), ISER UNIVERSITY
PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN ITALY Johanna Avato Human Development Network Social Protection and Labor The World Bank Background study March 2008 The Italian Social Security
Health Systems: Type, Coverage and Mechanisms Austria Belgium Bulgaria (2007) Czech Republic Denmark (2007) Estonia (2008). Supplementary private health Complementary voluntary and private health Public
PORTABILITY OF SOCIAL SECURITY AND HEALTH CARE BENEFITS IN THE UNITED KINGDOM Johanna Avato Human Development Network Social Protection and Labor The World Bank Background study March 2008 The UK Social
Income INTECH Global Income Managed Volatility Fund Australia 0.0066 0.0375 Austria 0.0045 0.0014 Belgium 0.0461 0.0138 Bermuda 0.0000 0.0059 Canada 0.0919 0.0275 Cayman Islands 0.0000 0.0044 China 0.0000
1 UNITED KINGDOM DEMOGRAPHICS AND MACROECONOMICS Data from 2008 or latest available year. 1. Ratio of over 65-year-olds the labour force. Source: OECD, various sources. COUNTRY PENSION DESIGN STRUCTURE
Internet address: http://www.bls.gov/fls USDL: 04-2343 Technical information: (202) 691-5654 For Release: 10:00 A.M. EST Media contact: (202) 691-5902 Thursday, November 18, 2004 INTERNATIONAL COMPARISONS
Attempt of reconciliation between ESSPROS social protection statistics and EU-SILC Gérard Abramovici* * Eurostat, Unit F3 (email@example.com) Abstract: Two Eurostat data collection, ESSPROS
4 Distribution of Income and Wealth 53 54 Indicator 4.1 Income per capita in the EU Indicator defined National income (GDP) in per capita (per head of population) terms expressed in Euro and adjusted for
Foreign Direct Investment in the United States Organization for International Investment March 18, 2009 Key Findings FOREIGN DIRECT INVESTMENT IN THE UNITED STATES Foreign Direct Investment in the United
OECD Economic Studies No. 29, 1997/II INTERNATIONAL COMPARISONS OF PART-TIME WORK Georges Lemaitre, Pascal Marianna and Alois van Bastelaer TABLE OF CONTENTS Introduction... 140 International definitions
Society of Actuaries in Ireland Pensions - Delivering by Design A Time for Change Liam Quigley 3 rd April 2007 What s new in benefit design A time of great change except in relation to benefit design Defined
BP 2015-2 March 6, 2015 The American Benefits Institute is the education and research affiliate of the American Benefits Council. The Institute conducts research on both domestic and international employee
1 March 2009 PRESENTATION OF THE CROATIAN PENSION SYSTEM Croatian social security system is mostly the insurance based, with exception of family benefits (children allowance- doplatak za djecu) and the
United Nations Educational, Scientific and Cultural Organization The Review of Social Protection Indicators in Early Childhood Commissioned by UNESCO within the framework of the Holistic Early Childhood
EUROPEAN SEMESTER THEMATIC FICHE UNEMPLOYMENT BENEFITS WITH A FOCUS ON MAKING WORK PAY Thematic fiches are supporting background documents prepared by the services of the Commission in the context of the
w w w. I C A 2 0 1 4. o r g The Evolution and Future of Social Security in Africa: An Actuarial Perspective Presented by Members of the Actuarial Society of South Africa Social Security Committee Fatima
APPENDIX D COMPARISON WITH OVERSEAS ECONOMIES HEALTHCARE FINANCING ARRANGEMENTS Table D.1 Comparison of Healthcare Systems in Selected Economies Part I Predominant funding source Hong Kong Australia Canada
8 Economy In 2012, GNP in constant prices increased by 1.8% compared with 2011. The building and construction sector fell by 7.7% in value added terms in 2012 compared to 2011. Manufacturing industry decreased
The Analysis of the Structure of Social Security System of China Dr. Yang Yansui Associate Prof. in School of Labor and Personnel, Renmin University Tel./fax 67659799 Email: firstname.lastname@example.org
Report on Government Information July 1 - December 31, 2014 apple Apple takes our commitment to protecting your data very seriously and we work incredibly hard to deliver the most secure hardware, software
Efficient Provision of Social Protection Edward Palmer Swedish Social Insurance Agency and Uppsala University Raison d être of Social Protection The Overriding Premise: All individuals need a minimum basket
Consumer Credit Worldwide at year end 2012 Introduction For the fifth consecutive year, Crédit Agricole Consumer Finance has published the Consumer Credit Overview, its yearly report on the international
Report on Government Information January 1 - June 30, 2015 Apple takes our commitment to protecting your data very seriously and we work incredibly hard to deliver the most secure hardware, software and
Executive summary Global Wage Report 2014 / 15 Wages and income inequality Global Wage Report 2014/15 Wages and income inequality Executive summary INTERNATIONAL LABOUR OFFICE GENEVA Copyright International
Health Care in Crisis The Economic Imperative for Health Care Reform James Kvaal and Ben Furnas February 19, 2009 1 Center for American Progress Health Care in Crisis U.S. spends twice as much per capita
RP09/04-05 Protection in Selected Places 15 July 2005 Prepared by Simon LI Research and Library Services Division Legislative Council Secretariat 5th Floor, Citibank Tower, 3 Garden Road, Central, Hong
Denmark Denmark: Pension system in 212 There is a public basic scheme. A means-tested supplementary pension benefit is paid to the financially most disadvantaged pensioners. There is also a scheme based
Student Finance and Accessibility in an International Comparative Perspective D. Bruce Johnstone Pamela Marcucci International Comparative Higher Education Finance and Accessibility Project 1 The International
Global Dynamism Index (GDI) 2013 summary report Model developed by the Economist Intelligence Unit (EIU) What is the Global Dynamism Index (GDI)? the GDI assesses the dynamism of 60 of the world's largest
VULNERABILITY OF SOCIAL INSTITUTIONS 2 December 2014 Paris Seminar in Demographic Economics Falilou FALL Senior Economist OECD Economics Department 1 Introduction and outline Social institutions and the
FISCAL FACT Jun. 2014 No. 434 A Comparison of the Tax Burden on Labor in the OECD By Kyle Pomerleau Economist Key Findings Average wage earners in the United States face two major taxes: the individual
www.pwc.com/us/nes Global s Global s April 14, 2011 This document has been prepared pursuant to an engagement between PwC and its Client. As to all other parties, it is for general information purposes
April 2012 Child Poverty in High- and Middle-Income Countries: Selected Findings from LIS 1 What is LIS? Janet C. Gornick, Director, LIS Professor of Political Science and Sociology, Graduate Center City
Real Ways to Drive Down Healthcare Costs Scott E. Harrington The Wharton School, University of Pennsylvania www.scottharringtonphd.com com Free Market Forum Hillsdale College October 1, 2010 Outline The
World Bank-Hitotsubashi-MOF Workshop on Closing the Coverage Gap: The Role of Social Pensions February 20-22, 22, 2008 Measuring the coverage of formal old-age income protection systems around the world
Report on Government Information Requests January - June, Apple takes our commitment to protecting your data very seriously and we work incredibly hard to deliver the most secure hardware, software and
Report on Government Information July 1 - December 31, 2015 Apple takes our commitment to protecting your data very seriously and we work incredibly hard to deliver the most secure hardware, software and
www.governance.unimaas.nl MSc. in Social Protection Financing MSc. in Social Protection Policy MSc. in Public Policy and Human Development MSc. in Public Health PhD. in Social Policy Analysis SOCIAL SAFETY
Pillar Integration and Retirement Income Protection - multi-pillarism in four pension systems ICPM forum, Paris, June 2014. Ole Beier Sørensen, Chief Pension Researcher, ATP. A misconceived common narrative
Austria Belgium Temporary disability The insured receives the cash sickness benefit until a decision on permanent disability is made. The employer pays 100% of earnings for up to 12 weeks (plus additional
The Value of Financial Planning and Awareness of CFP Certification: A Global Financial Planning Survey Singapore Results 1 Copyright 2015 Financial Planning Standards Board How was the global survey conducted?
China Exchange rate: US$1.00 = 6.78 yuan. Old Age, Disability, and Survivors First law: 1951. Current laws: 1953 (regulations); 1978, 1995, 1997, 1999, and 2005 (directives); and 2009 (guideline on rural
34 McKinsey on Payments September 2013 Global payments trends: Challenges amid rebounding revenues Global payments revenue rebounded to $1.34 trillion in 2011, a steep increase from 2009 s $1.1 trillion.
G20 EMPLOYMENT WORKING GROUP COUNTRY SELF-REPORTING TEMPLATE ON IMPLEMENTATION OF G20 EMPLOYMENT PLANS Contents 1. Key economic and labour market indicators 2. Key policy indicators 3. Checklist of commitments
OECD THEMATIC FOLLOW-UP REVIEW OF POLICIES TO IMPROVE LABOUR MARKET PROSPECTS FOR OLDER WORKERS SWITZERLAND (situation mid-2012) In 2011, the employment rate for the population aged 50-64 in Switzerland
Chapter Three Transfer Issues and Directions for Reform: Australian Transfer Policy in Comparative Perspective Peter Whiteford * 3.0 Introduction The redistribution of income through taxes, transfers and
FISCAL FACT July 2015 No. 475 A Comparison of the Tax Burden on Labor in the OECD By Sam Jordan & Kyle Pomerleau Research Assistant Economist Key Findings Average wage earners in the United States face
Facts: Population Facts: Population 6 big nations: > 35 million (Germany, the UK, France, Italy, Spain and Poland). Netherlands: 16 million people. 8 small nations (size of a big city): 8 to 11 million:
Gini Coefficient The Gini Coefficient is a measure of income inequality which is based on data relating to household s disposable income. A Gini Coefficient of zero indicates perfect income equality, whereas
WELCOME! Introduction Celebrating Ethe Factor Network establishment of &PrimeRevenue PrimeRevenue Hong Kong 2012 PrimeRevenue, Inc. Global Reach Today, we transact business in 50 countries Our platform
The Impact of Social Protection on the Distribution of Income in Ireland Submission Oireachtas Joint Committee on Education and Social Protection Cormac Staunn, TASC 15 th January 2015 Summary: Understanding
1 MALTA DEMOGRAPHICS AND MACROECONOMICS Nominal GDP (millions Maltese Lira) 5,634 GDP per capita (USD) 20,254 Population (thousands) 407 Labour force (thousands) 171 Employment rate 93.94 Population over
Retirement Readiness OECD/IOPS GLOBAL FORUM ON PRIVATE PENSIONS - Sydney Nov 2-3 Brigitte Miksa, Head of International Pensions, Allianz Global Investors AG November 2010 New funded pension schemes shape
May 2007 No. 25 Social Security and Retirement Income Adequacy By Virginia P. Reno and Joni Lavery Summary Experts say that retirees need 70-80 percent of their prior earnings to keep up their standards
HAS BRAZIL REALLY TAKEN OFF? BRAZIL LONG-RUN ECONOMIC GROWTH AND CONVERGENCE COUNTRY PROFILE: A COUNTRY IN TRANSFORMATION POLICY RECOMENDATIONS COUNTRY PROFILE Brazilian Equivalent Population in The World
Insurance corporations and pension funds in OECD countries Massimo COLETTA (Bank of Italy) Belén ZINNI (OECD) UNECE, Expert Group on National Accounts, Geneva - 3 May 2012 Outline Motivations Insurance
2015 IMD World Talent Report By the IMD World Competitiveness Center November 2015 IMD World Talent Report 2015 Copyright 2015 by IMD Institute for Management Ch. de Bellerive 23 P.O. Box 915 CH-1001 Lausanne
The redistributive effect and progressivity of taxes revisited An international comparison across the EU with EUROMOD Gerlinde Verbist University of Antwerp, Centre for Social Policy Francesco Figari University
THE BLEISURE REPORT 2014 BRIDGESTREET.COM THE BLEISURE REPORT 2014 BridgeStreet Global Hospitality s Bleisure Study, a recent survey of 640 international guests. EXECUTIVE SUMMARY Travel habits The majority
Turkey is located as a bridge between two continents and in close proximity to Europe, the Middle East and the Caucasus. The proximity to the Balkans and the rest of Europe as well as to the growing emerging
IOOF QuantPlus NZD Quarterly update For the period ended 31 March 2016 Contents Overview 2 Portfolio at glance 3 Performance 4 Asset allocation 6 Overview At IOOF, we have been helping Australians secure
2014 IMD World Talent Report By the IMD World Competitiveness Center November 2014 IMD World Talent Report 2014 Copyright 2014 by IMD: Institute for Management Development, Lausanne, Switzerland For further
Australia Exchange rate: US$1.00 equals 1.32 Australian dollars (A$). Old Age, Disability, and Survivors First laws: 1908 (old-age and disability) and 1942 (widows). Current laws: 1991 (social security),
Review of Unemployment Protection in the Philippines Sharon Faye A. Piza and Michael del Mundo Outline Background Existing schemes for unemployment protection Recent proposals for reform Analysis of the
Indicator On What Resources and Services Is Education Funding Spent? In primary, secondary and post-secondary non-tertiary education combined, current accounts for an average of 92% of total spending in
THE COST OF TAXES ON JOBS AROUND THE WORLD HOW SOCIAL SECURITY PAYMENTS AND OTHER EMPLOYER COSTS IMPACT JOB CREATION AND WAGE GROWTH IN DIFFERENT ECONOMIES FEBRUARY 2016 CONTENTS Introduction 3 1 Key Findings
2012 Country RepTrak Topline Report The World s View on Countries: An Online Study of the Reputation of 50 Countries RepTrak is a registered trademark of Reputation Institute. Global Reputation Knowledge
Health Care Systems: An International Comparison Strategic Policy and Research Intergovernmental Affairs May 21 1 Most industrialized countries have established hybrid systems in which the public sector,