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Tax or social security contribution, a world of difference?

Australian civil service pension. This will be followed by a brief description of the Dutch rules applicable in cases involving cross-border employment, bringing into relief the differences between social security and tax law. The view of the Dutch Supreme Court regarding the concept of tax as compared to Australia as well as the vision of the European Court of Justice will follow. What applies with respect to Australia is also the case in some of the Scandinavian countries that also finance their social security systems via general tax levies. This article will close with

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Remaining active in the labour market: Trends and characteristics of the over 50s

Introduction For much of the 20 th century, an ‘early exit’ retirement culture was pervasive among the developed industrial societies ( Taylor, 2013 ). Yet, in the 21 st century, most developed industrialised countries are steadily increasing the age for eligibility for the state employment pension. A central driver of this change is the increasing cost of state pensions, as people live longer and hence claim for an ever longer period of retirement. Longevity in Ireland has risen substantially in recent years. Life expectancy for males at birth in 1951 was

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Cooperation and Conflict the Nordic Way
Work, Welfare, and Institutional Change in Scandinavia
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Assessing the wage gap between public and private sector employees in Ireland: issues, evidence and challenges

considerable concessions from public servants geared towards the reduction of pay and conditions, along with increased worker effort ( Bach and Stroleny, 2013 ; Roche et al., 2015 ). Public servants have paid increased pension-related deductions, averaging 7% of total salary, and experienced substantial pay cuts in 2010 and 2013 in the range of 6%–19%. The present Lansdowne Road Agreement (2016 – 2018) provides marginal increases in take home pay for all public servant earnings, weighted in favour of the lower paid. However, the key issue for public servants is the

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Do Legal Barriers Really Protect the Labor Markets? Empirical Evidence of Polish Migrants after 2004

., French, S. (2005), The impact of free movement of workers from central and eastern Europe on the UK labour market: early evidence, Department of Work and Pensions Working Papers no. 18, London. Skedinger, P. (2007), The Design and Effects of Collectively Agreed Minimum Wages: Evidence from Sweden, IFN Working Paper, No. 700, Stockholm. Sumption, M. (2009), Social Networks and Polish Immigration to the UK, Economics of Migration Working Paper 5, Institute for Public Policy Research, London. Szwabe, M. (2012

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Analysis of the Attractiveness of the Polish Market for Venture Capital Funds

Private Equity/venture Capital. Warszawa: Key Text. Strulik, H. (2012). Pensions and Productivity: The Economic Impact of an Ageing Population, „Socio-Economic and Humanities Research for Policy”, Issue 25. Retrieved from http://www.scoopproject.org.uk/Data/Sites/1/media/july12_printable.pdf . Access: 20.04.2014. Świat wiedzy, (2017), nr 10. Węcławski, J. (1997). Venture capital. Nowy instrument finansowania przedsiębiorstw/Warszawa: Wydawnictwo Naukowe PWN.

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SPATIAL DIFFERENCES IN THE NUMBER OF APPLICATIONS FOR PAYMENTS UNDER THE EU COMMON AGRICULTURAL POLICY SUBMITTED BY AGRICULTURAL HOLDINGS IN POLAND OVER THE YEARS 2002–2010

(Quantitative analysis in geography). PWN, Warszawa. Rudnicki R. (ed.), 2008. Przedakcesyjny Program Rozwoju Rolnictwa i Obszarów Wiejskich SAPARD - studium przestrzenne (Special Accession Programme for Agriculture and Rural Development SAPARD: A spatial study). Biuletyn Instytutu Geografii Społeczno-Ekonomicznej i Gospodarki Przestrzennej UAM w Poznaniu, Bogucki Wydawnictwo Naukowe, Poznań. Rudnicki R., 2009. Renty strukturalne jako czynnik przemian agrarnych i demograficznych w rolnictwie polskim w latach 2004-2006 (Structural pensions as a

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The Regression Analysis of Individual Financial Performance: Evidence from Croatia

References 1. Alessie, R., Rooij, M., Lusardi, A. (2011), „Financial Literacy, Retirement Preparation and Pension Expectations in the Netherlands”, NBER Working Paper No. 17109. 2. Ameriks, J., Caplin, A., Leahy, J. (2003), „Wealth accumulation and the propensity to plan”, Quarterly Journal of Economics, Vol. 118, No. 3, pp. 1007-1047. 3. Atkinson, A., Messy F. A. (2012), „Measuring Financial Literacy: Results of the OECD/International Network on Financial Education (INFE) Pilot Study”, OECD Working Papers on Finance, Insurance and Private

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Critical Analysis on the Amendments Discussed, Concerning Changes in Accounting Estimates

. 15, issue 4, pp. 779-807; Lo A.l. (2017), Adaptive Markets Financial Evolution at the Speed of Thought , Princeton University Press, NEW Jersey, Canada; Menzefricke U., Smieliauskas W. (2016), Are all accounting estimates auditable? Some evidence on estimated returns in pension accounting , working paper, available on www.ssrn.com ; Myddleton D.R. (2009), Margins of Error in Accounting , Palgrave, New York; Nobes C.W., Stadler C. (2015), The qualitative characteristics of financial information and managers’ accounting decisions

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The Influence of Workers’ Health Status on Employers’ Decision-Making During Personnel Restructuring in a Typical Public Limited Enterprise in Slovenia / Vpliv Zdravstvenega Stanja Delavcev Na Odločanje Delodajalca Med Procesom Kadrovskega Prestrukturiranja Značilne Delniške Družbe V Sloveniji

, Westerlund H, Vahtera J. et al. Sickness absence as a prognostic marker for common chronic conditions: analysis of mortality in the GAZEL study. Occup Environ Med 2008; 65: 820-6. 10. Vahtera J, Kivimaki M, Pentti J. The role of the extended weekends in sickness absenteeism. Occup Environ Med 2001; 58: 818-22. 11. Virtanen M, Kivimäki M, Vahtera J. et al. Sickness absence as a risk factor for job termination, unemployment, and disability pension among temporary and permanent employees. Occup Environ Med 2006; 63: 212-7. 12

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