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Social Security and Early Retirement (CESifo Book Series)
Robert Fenge , and
Pierre Pestieau
Manufacturer: The MIT Press
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Binding: Hardcover
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ASIN: 0262062496 |
Book Description
The contrasting trends toward earlier retirement and greater longevity have resulted in steadily increasing retirement costs over the last forty years. One important factor influencing early retirement decisions is the expansion of retirement benefits; but studies predict that most countries, particularly those with early retirement incentives, will be unable to meet future pension and social security obligations. In this timely CESifo volume, Robert Fenge and Pierre Pestieau examine empirical and theoretical evidence that explains why early retirement has become such a burden for social security systems and suggest pension system reforms that will reverse the trend.
Drawing on evidence from the European Union (with comparisons to other industrialized countries including the United States and Canada), the authors demonstrate that the effective retirement age is influenced by social security regulations (such as a change in eligibility age) and discuss ways of measuring these embedded incentives. Fenge and Pestieau examine the implicit taxes on prolonged working life from normative and political economy perspectives. They discuss optimal payroll tax rates that minimize distortions of labor supply and retirement decisions and consider alternative ways to finance benefits, including consumption and capital income taxation. They discuss why policies are designed to discourage employment among older workers and why reforms to counter this often meet resistance. They demonstrate, contrary to the belief of many European governments, that pushing older workers into retirement does not free jobs for young unemployed workers. They show that the gap between salaries and productivity is an incentive for employers to rid themselves of older workers and argue that governments should not support this behavior by compensating older workers for the difference between severance payments and salaries in early retirement programs.
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Pension Security in the 21st Century: Redrawing the Public-Private Debate
Manufacturer: Oxford University Press, USA
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Binding: Hardcover
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Governmental
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ASIN: 0199261768 |
Book Description
Future pension provision is highly controversial; it juxtaposes the challenges of old age security with the exigencies of global finance. Clearly, demography, finance and public accountability are crucial to current political debate. But there are other important issues. The problems of paying for the retirement of the baby boom generation has exposed profound differences in the advanced economies in terms of their financial institutions and infrastructure. Pension security has been re-conceptualised, in part, as an issue of global finance and international comparative advantage bringing with it a re-definition of risk and pension security. This book examines how major continental European and Anglo-American countries are dealing with these pressures, to what extent these responses are beginning to redraw the boundaries between public and private responsibility for pension security, and what the implications of public-private partnerships are for the financial organisation and infrastructure of European and global financial markets, and the nation-based welfare state. The contributors, all involved in policy development in their respective countries, assess the comparative strengths and weaknesses of recent pension initiatives in the light of continuing fiscal constraints and current market instabilities. Using a tight comparative framework, the book questions assumed divisions between states and markets, as new divisions between public and private spheres of pension responsibility require new regulatory machinery to guarantee future security. This book provides a vital reference point in understanding pension security in the 21st century for academics and postgraduates in the social sciences, economics and finance, geography, politics and social policy, policy makers in OECD countries and industry professionals.
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Pension Systems in the European Union (EFS BROCHURES Volume 7)
Leo Stevens ,
Humbert Drabbe ,
Gerry Dietvorst , and
Peter Kavelaars
Manufacturer: Springer
ProductGroup: Book
Binding: Paperback
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Public Finance
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Debt & Deficits
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ASIN: 9041197524 |
Book Description
The tax treatment of pensions and pension schemes is currently undergoing a period of rapid development across the European Union. Following publication of the European Commission Green Paper on Supplementary Pensions in the Single Market in June 1997, the Council adopted a Directive on safeguarding the supplementary pension rights of employed and self-employed persons moving within the Community (Council Directive 98/49/EC of 29 June 1998). This work aims to stimulate the debate in this area both on a national and a European level. The importance of the European dimension is apparent from an analysis of the application of EC competition rules to pension funds, particularly those funds which are granted exclusive rights to provide benefits to supplement state social security systems. It is argued that increased competition in this sector is likely to benefit pension provision in the long term. Against a background overview of the different types of pension schemes in EU Member States, the book goes on to consider the question of harmonisation of certain tax rules with respect to pensions. Whereas important differences exist between the various schemes, nearly all grant some form of tax privileges aimed at encouraging supplementary provision. The need for uniform rules is most clearly shown in the application of assignment rules on tax, social security and pensions with regard to workers in cross-border situations, where various Member States apply significantly different rules. The papers collected here are the result of a seminar organised by the Foundation for European Fiscal Studies of the Erasmus University Rotterdam. This brochure is the seventh in a series initiated by the Foundation, which organises post-graduate courses on European tax law, and aims to encourage research on the economic and legal aspects of tax harmonisation and coordination in the European Union.
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Gradual Retirement in the Oecd Countries: MacRo and Micro Issues and Policies
Manufacturer: Dartmouth Publishing Group
ProductGroup: Book
Binding: Hardcover
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ASIN: 1855217082 |
Product Description
working papers, study guides
Book Description
Building on the flexible and balanced approach that has made this text a market leader, the new edition of Financial Accounting provides a strong real-world emphasis, integrates performance measurement, and emphasizes technology. New features motivate critical thinking, analysis, and decision-making.
Financial Accounting remains the most accurate text on the market, with accuracy reviewers checking every line and working through every exercise, problem, and case in the text and supplements.
- New! "Stop and Think" questions for each learning objective motivate students to read actively. These critical-thinking questions—each of which is accompanied by a short answer—can also be used as a review device or as the basis for class discussions.
- New! The Supplement at the end of Chapter 1 now includes Walgreens company financial statements immediately following the most recent Toys 'R' Us Annual Report.
- New! Chapter-ending "Comparison Cases" require students to use the Walgreens and Toys 'R' Us financial statements to review information as a professional analyst would. Students must calculate various ratios and do a comparative analysis of the two companies based on their results.
- New! The popular "Focus on Business" boxes, which relate accounting to the real world of business, have been updated and redesigned, and more than 35 of the features are new to this edition.
- New! Each learning objective includes a list of end-of-chapter "Related Text Assignments" so students can identify the questions, exercises, problems, and cases that are associated with particular learning objectives.
- New! The new edition features three new video cases, bringing the total number of video cases to six. The videos are available on both the Student CD-ROM and the HM ClassPrep CD-ROM for instructors.
- New! The instructors' web site now features a collection of 16 new essays—one for each chapter—that discuss current events and issues. Essay topics include the Enron crisis, the nature and importance of goodwill, and the controversy surrounding accounting for stock options. These essays can be used as exam questions or extra credit assignments. Each essay comes with two sets of questions—one set that students can answer by reading the essay, and a second set that requires students to do additional research. Suggested answers are provided for both sets of questions.
- New! Bridge Tutorial CD-ROM for students emphasizes accounting transactions, provides a review of the debit/credit mechanism, and provides a foundation for the preparation of financial statements. The CD-ROM features 50 pre- and post-test activities on accounting concepts, designed to test students' basic understanding of the accounting cycle. Key concept tutorials provide reinforcement and practice for students. Interactive "Review and Reinforce" questions with rejoinders provide feedback on right and wrong answers. The tutorial also includes demonstration problems with voice-over narrations and a built-in glossary with on-screen pop-up definitions.
- New! Premium Blackboard and WebCT CD-ROMs include course material and information, course documents, chapter overviews, learning objectives, chapter and lecture outline, key points, key terms with definitions, PowerPoint files, Excel and Word documents, chapter summaries, assignments, and Web links. The CD-ROMs also contain self-test questions from the student Study Guide, ACE self-quizzes, interactive exercises, web exercises, discussion questions, real-world examples, cross-disciplinary features, visuals, and more.
Customer Reviews:
Great condition with Great price.......2005-09-12
It wouldn't take too long to get this book. And the book was packed in suitable package no any damage. A plus for you :-)
Fin accounting for dummies.......2003-08-06
This is an excellent introductory textbook.
Good Introduction to Accounting.......2002-04-07
I started out with practically no knowledge of accounting - this book did a very impressive job of introducing me to the various concepts. I can now read and understand the financial statements put out by the companies. Our professor used this book very extensively - he would talk about a topic and then point out the page numbers where the authors had written about that topic.
This is a pretty good reference too - I have refered to the book many times when I see certain accounting terms used in the press. The authors have kept the explanation very concise and have inserted examples that capture the essence of the explanation.
I found the book to be very expensive though.
Pretty darn good, but a bit overwhelming for the beginner........2001-08-29
I used this book for my Financial Accounting I course I took this past Spring working towards my Bachelors degree. This was in the first accounting course and I really didn't know too much about accounting beforehand. While the book overall is a good text and full of helpful information and examples, the first chapter or two were totally useless because they approached accounting pragmatically and tried to cover too many fundamentals too soon. Accounting is not an easy subject and theres no easy way to get started with it. However, my professor (who had used the book before) skipped over the first couple chapters and taught us the fundamentals using her own method which did work very well and then the rest of the book made more sense. At times it seems the book might cover a topic or circumstance in only one or two sentences and then will have a problem or two that deal more extensively with that short concept. The only reason I could think they did this was to stimulate creativity and learning and force the student to figure out how to mold the various principles to fit a particular "new" situation rather than just have you memorize some rules. Some might not like this method...
Excellent but not for the beginner.......2001-03-19
I used this Textbook in my MBA Financial Accounting course at DePaul Unversity in Chicago, IL. I had very little knowledge of the topic before I took this class.
This book is well written, well organized, and is not too wordy. Because of the depth of this book and its brevity, every sentence is important and I found I had to reread chapters about three times before I really understood the material.
I did notice a few minor typos in the chapter exercises, but for the most part I found it extremely accurate.
This is a difficult subject and this book covers much material. Each chapter must be read carefully. To fully understand the material, I highly encourage doing the exercises in the back of each chapter. Houghton Mifflin has the answer keys in Excel files on their web site, but you need a password to get it.
I can understand the person who found this book confusing. I don't think this book is great for somebody new to the subject. But after getting your feet wet in the subject, this is an excellent text.
This book will make a wonderful reference for years to come. In fact, my father, a small business owner wants my copy.
Product Description
Financial & Managerial Accounting, 7e or Managerial Accounting 7e working papers. Working Papers for exercises and problems, chapters M1-M13
Book Description
Principles of Accounting leads the market with balanced, flexible content supported by an array of truly integrated print and technology supplements. Whether an instructor wants to present a user or procedural orientation, incorporate new instructional strategies, develop students' core skills and competencies, or integrate technology into the classroom, the 2002e edition provides a total solution.
Because most students taking the introductory accounting course are business majors, the new edition focuses on the business relevance of accounting, emphasizing decision making and analysis. The integrated text and technology program allows students and instructors to take advantage of opportunities created by new instructional technologies.
- New co-author Susan Crosson, coordinator of the accounting department at Santa Fe Community College and chair of the Two-Year College Section of the American Accounting Association, enhances the text with her expertise in managerial accounting and instructional technology.
Customer Reviews:
Good Experience.......2007-03-09
The merchandise arrived in a timely fashion the overall was a good experience.
Excellent Introductory to Accounting.......2006-10-07
Principles of Accounting - 7th Edition is a very elaborate book introducing accounting guidelines. Over 1000 pages of all levels of learning from begginer to advanced. It includes transparencies in some portions to make understanding statements very easy!
Great intro to accounting.......2003-06-09
I liked reading this book for my accounting 101 class. The text is clear, well organized and well written. The typography makes liberal use of color, which makes reading _much_ easier when compared to a monochrome textbook. There are copious examples, illustrations and exercises. The book comes with a workbook (purchased separately) which contains template pages to write in your answers (trust me, you will need it). All chapters are grounded in current reality -- the authors make a point of tying the concepts to real-life situations.
On the cons, the 2002 edition deals with 2000 data -- their production process needs to be speeded up.
I think that a thorough review of this text will give the reader an excellent start in basic accounting.
Customer Reviews:
Decent Working Papers.......2003-03-24
These are basic working papers to do your problems on. Their are no examples or anything to help explain. However the paper has the correct number of spaces for some problems which can help make sure you gain find all the information in the problem.
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