Search Results

1 - 5 of 5 items :

  • European Law x
Clear All
Actuarial Neutrality and Financial Incentives for Early Retirement in the Austrian Pension System

References Austrian Federal Pension Fund (2016). Versteuerung von Pensionen. Announcement of the Austrian Federal Pension Fund . Börsch-Supan, A. (2004). Faire Abschläge in der gesetzlichen Rentenversicherung. Sozialer Fortschritt , 258–261. Brunner, J. K., Hoffmann, B., et al. (2010).Versicherungsmathematisch korrekte Pensions-abschläge. Soziale Sicherheit (12) . Christl, M., Kucsera, D. (2015). The impact of the retirement age on the financial stability of the Austrian pension system. Economic Policy Papers , 3, 533

Open access
Application of the Institute of Income Redistribution in the Form of Social Transfers in EU Countries


The reduction in the number of households living at risk of poverty is a common objective of EU countries but the social policy of each member state is different. This paper provides an overview of components of social transfers and their share in total household incomes in EU countries. The aim of the paper is to assess the effectiveness of the social systems of each on the basis of the number of households at risk of poverty determined before and after the payment of social benefits. Four segments of EU countries were identified in cluster analysis according to their approach to social transfer settings using primary data from EU-SILC survey. The combination of high share of social benefits and low share of old age pensions proves to be better in the fight against poverty. The relationship between an economic performance and a functioning social policy system appears in EU countries.

Open access
Private Sector Savings

References Aizenman, J., Cheung, Y. W., Ito, H. (2016). The Interest Rate Effect on Private Saving: Alternative Perspectives, NBER Working Paper No. 22872. Ando, A., Modigliani, F. (1963). The “Life Cycle” Hypothesis of Saving: Aggregate Implications and Tests, The American Economic Review , 53(1), 55–84. Ang, J. B., Sen, K. (2011). Private saving in India and Malaysia compared: the roles of financial liberalization and expected pension benefits, Empirical Economics , 41(2), 247–267. Athukorala, P. Ch., Sen, K. (2004). The Determinants of

Open access
The Relationships and Configuration of Universal and Optional Healthcare Financing Schemes in Czechia . Mertl, J. (2017a). Prepaid Schemes in Czech Health Care System. Sborník z konference TPAVF 2017 (pp. 140–146). Praha: VŠE. Mertl, J. (2017b). The possibilities of transition from health insurance contributions to earmarked health tax in the Czech Republic. Ekonomický časopis , 65(7), 668–687. Mertl, J., & Valenčík, R. (2017). Improving sustainability of human resources through pension system extension. Proceedings of the International Scientific Conference of Business Economics

Open access
Expenditures on Collective and Individual Services: Discussion on the Classification of Government Expenditures with Regard to their Inclusion into Growth Models

(2), 115-139. Simonovits, A. (2012). Pension reforms in an aging society: A fully displayed cohort model. DANUBE: Law and Economics Review , 3(4), 1-30. Simonovits, A. (2013). Does higher tax morale imply higher optimal labor income tax rate? DANUBE: Law and Economics Review , 4(2), 97-114. Solow, R. (1956). A Contribution to the Theory of Economic Growth. The Quarterly Journal ofEconomics , 70(1), 65-94. Šišková, N. (2013). The impact of the Eurozone's crisis on the Institutional Framework and National Law of Member States - Some considerations. DANUBE: Law

Open access