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
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
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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