الصفحة 1
الصفحة 1
White-Collar crime in the shadow economy : Lack of detection, investigation and conviction compared to social security fraud
Examines the magnitude, causes of, and reactions to white-collar crime, based on the theories and research of those who have uncovered various forms of white-collar crime. It argues that the offenders who are convicted represent only ‘the tip of the iceberg’ of a much greater problem: because white-collar crime is forced to compete with other kinds of financial crime like social security fraud for police resources and so receives less attention and fewer investigations. Gottschalk and Gunnesdal also offer insights into estimation techniques for the shadow economy, in an attempt to comprehend the size of the problem. Holding broad appeal for academics, practitioners in public administration, and government agencies, this innovative study serves as a timely starting point for examining the lack of investigation, detection, and conviction of powerful white-collar criminals.
The Effective Tax Burden on Highly Qualified Employees : An International Comparison
Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal simulation model, the attractiveness of 7 EU Member States, 12 Swiss cantons, and the United States is assessed. Several compensation packages including old-age provision, fringe benefits, and long-term incentives as well as various income levels and family situations are considered in the analysis. The book also contains a comprehensive survey of social security and tax systems in the countries studied.
Social Security, Demographics, and Risk
In this book, we first provide an overview of thecentral issue of social security and will then take a close look at social security underuncertainty with a focus on the influence of demographics on systems of old-ageprovision.
Social Security as a Human Right : Drafting a General Comment on Article 9 ICESCR - Some Challenges
International Expert Workshop on the Right to Social Security was held in April 2005 at the German Institute for Human Rights, whose purpose was to highlight specific issues of the right to social security which should be addressed by the Committee when drafting a General Comment on article 9.
Public Administration in Germany
This book presents a topical, comprehensive and differentiated analysis of Germany’s public administration and reforms. It provides an overview on key elements of German public administration at the federal, Länder and local levels of government as well as on current reform activities of the public sector
Pension Systems : Sustainability and Distributional Effects in Germany and the United Kingdom
Recently, policy debate and comparative research on old-age pensions have focused on the financial sustainability of pension systems in the face of demographic change. This study, however, also takes into account distributional effects involved in pension system structures. Theoretical, institutional and empirical analyses are combined to form a comprehensive framework for evaluating financial sustainability and distributional effects of the pension systems implemented in Germany and the United Kingdom. Along with projections of demographic trends and future public pension expenditure, the empirical results on old-age incomes and their distribution allow for identifying a number of reform options for each pension system to improve their financial or distributional results.
Migration and Social Protection in Europe and Beyond ; Vol.2 : Comparing Consular Services and Diaspora Policies
This second book in a series of three volumes examines the repertoire of policies and programmes led by EU Member States to engage with their nationals residing abroad.
Handbook of consumer finance research
Debt consolidation…pension givebacks…Social Security under siege…bankruptcies and foreclosures…Americans’ financial lives are fraught with issues, challenges, and potential threats, in record numbers. The Handbook of Consumer Finance Research surveys the social aspects of consumer behavior, offering latest data and original research on current consumer needs as well as identifying emerging areas of research. This accessible volume (which can be read without advanced training in the field) starts with current concepts of risk tolerance, consumer socialization, and financial well-being, and moves on to salient data on specific settings and populations
Financial Compensation for Victims of Catastrophes : A Comparative Legal Approach
Some countries have created a specific fund solution; others follow a generous ad hoc approach whereby large amounts of compensation are made available on an ex post basis. This book shall pay attention to all of these seemingly quite different solutions. Experts from different countries report on the way catastrophes are dealt with in their particular jurisdiction from the angle of tort law, social security, insurance or alternative compensation mechanisms such as compensation funds. Various possible remedies for victims are critically discussed; attention is also paid to the economic analysis of law.
Energy Poverty, Practice, and Policy
New book is theoretically innovative, bringing much-needed insights on poverty and vulnerability into the study of Social Practices. It offers in-depth analysis of how “invisible energy policies” operate in the real world, revealing the important intersections between welfare policies and energy in everyday life. Amid the cost of living crisis, and the ever-more contested politics of social security.
Demographic Change in Germany : The Economic and Fiscal Consequences
Just as one might be inclined to thinkthat every thing about demographic change has been already said and heard, a new dimension opens up. In fact, this is what makes the topic so fascinating. There is nothing trivial any longer about children, families, age, and care. Europe is undergoing profound demo graphic change. Each generation of children is quantitatively smaller than that of their parents; the propor tion of children and adolescents among the population is becoming smaller and smaller, while that of the elde rlyi s growing inexorably. Fewer and fewer people are marrying; more and more marriages are failing. Manyar eas of our society are affected by this; just think about the challenges faced by the social security systems as a result of demographic ageing. Politi cians and society are forced to adju st todem ographic change. Many people in Europe are concerned about these changes and are looking to politicians and researchers for solutions. Predictions are never easy, especially not about the future.
Key Aspects of German Business Law : A Practical Manual
This book presents a clear and precise overview of the key aspects of German business law. It was written by attorneys involved in the daily practice of business law in Germany and is aimed at people who wish to orient themselves quickly with the German legal system and the manner in which it impacts business purchases, establishment, operations and liquidations. The first section of the book is devoted to an explanation of the major issues to be considered in acquiring or establishing a business in Germany. The second section focuses on areas of commercial law that are important for an operating business. The following sections deal with labor law as an independent part of German business law and with computer law. Furthermore, procedural law and European law are addressed. Finally, the last two sections of the book are devoted to an overview over the German tax law, which has an enormous impact on business decisions, and IP law.
