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Author: Great Britain: Department for Work and Pensions Publisher: The Stationery Office ISBN: 9780101847827 Category : Social Science Languages : en Pages : 64
Book Description
The UK's pensions system is need of reform for two primary reasons. Firstly, the UK has an aging population and secondly, working age people are not saving enough to meet their expectations of income on retirement. The Government has already begun to set in train a series of reforms. In particular it has brought forward plans to increase State Pension age; set out proposals to create a single-tier State Pension to provide a firm foundation for saving for retirement; and introduced automatic enrolment into workplace pensions. We do, though, also need to ensure that those people saving privately for their retirement are doing so in high quality schemes. This strategy sets out the key issues which need to be tackled. The reinvigoration objectives include: increase the amount people are saving in pensions; increase the amount people receive for their savings; enable industry innovation to develop products which will give more certainly about pensions; increase transparency; and ensure the sustainability and stability of the UK pension system.
Author: Great Britain: Department for Work and Pensions Publisher: The Stationery Office ISBN: 9780101847827 Category : Social Science Languages : en Pages : 64
Book Description
The UK's pensions system is need of reform for two primary reasons. Firstly, the UK has an aging population and secondly, working age people are not saving enough to meet their expectations of income on retirement. The Government has already begun to set in train a series of reforms. In particular it has brought forward plans to increase State Pension age; set out proposals to create a single-tier State Pension to provide a firm foundation for saving for retirement; and introduced automatic enrolment into workplace pensions. We do, though, also need to ensure that those people saving privately for their retirement are doing so in high quality schemes. This strategy sets out the key issues which need to be tackled. The reinvigoration objectives include: increase the amount people are saving in pensions; increase the amount people receive for their savings; enable industry innovation to develop products which will give more certainly about pensions; increase transparency; and ensure the sustainability and stability of the UK pension system.
Author: Sudhir Rajkumar Publisher: World Bank Publications ISBN: 0821384708 Category : Social Science Languages : en Pages : 364
Book Description
And key messages -- Key principles of governance and investment management -- Governance of public pension assets -- Governance structures and accountabilities -- Qualification, selection, and operation of governing bodies -- Operational policies and procedures -- Managing fiscal pressures in defined-benefit schemes -- Policy responses to turbulent financial markets -- Investment of public pension assets -- Defining the investment policy framework for public pension funds -- Managing risk for different cohorts in defined-contribution schemes -- An asset-liability approach to strategic asset allocation for pension funds -- In-house investment versus outsourcing to external investment managers -- International investments and managing the resulting currency risk -- Alternative asset classes and new investment themes.
Author: Alicia H. Munnell Publisher: Rowman & Littlefield ISBN: 0815724136 Category : Business & Economics Languages : en Pages : 266
Book Description
In the wake of the financial crisis and Great Recession, the health of state and local pension plans has emerged as a front burner policy issue. Elected officials, academic experts, and the media alike have pointed to funding shortfalls with alarm, expressing concern that pension promises are unsustainable or will squeeze out other pressing government priorities. A few local governments have even filed for bankruptcy, with pensions cited as a major cause. Alicia H. Munnell draws on both her practical experience and her research to provide a broad perspective on the challenge of state and local pensions. She shows that the story is big and complicated and cannot be viewed through a narrow prism such as accounting methods or the role of unions. By examining the diversity of the public plan universe, Munnell debunks the notion that all plans are in trouble. In fact, she finds that while a few plans are basket cases, many are functioning reasonably well. Munnell's analysis concludes that the plans in serious trouble need a major overhaul. But even the relatively healthy plans face three challenges ahead: an excessive concentration of plan assets in equities; the risk that steep benefit cuts for new hires will harm workforce quality; and the constraints plans face in adjusting future benefits for current employees. Here, Munnell proposes solutions that preserve the main strengths of state and local pensions while promoting needed reforms.
Author: Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack Publisher: Pretoria University Law Press ISBN: 1920538968 Category : Law Languages : en Pages : 371
Book Description
Tax simplification - An African Perspective Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack 2019 ISBN: 978-1-920538-96-5 Pages: 347 Print version: Available Electronic version: Free PDF available About the publication Why are tax systems so complex and what are the causes and consequences of such complexity? The simplification of tax systems is one of the most important issues faced today in worldwide efforts to modernise and strengthen government finance and revenue raising capacities. Nowhere is it more important than throughout the rapidly emerging economies of the dynamic African region. This volume brings together contributions in this field from a conference held in South Africa in October 2018 and provides a unique synthesis of knowledge and understanding gained from the specialist expertise and diverse backgrounds brought to the tax simplification debate by those authors. Featured topics include: Taxpayers’ rights to simplicity The African experience of tax simplification Simplification trends among small and medium sized entities Pension tax simplification Sources of complexity in value added taxation Simplification of recurrent property taxes Complexity and approaches to international taxation Complexity and taxation of multinational enterprises Lessons from overseas. The analysis of these topics includes timely and relevant perspectives from the experience in other jurisdictions including Australia, Canada, New Zealand, the United Kingdom and the United States. The volume will be an essential reference for researchers and others interested in the field from academia, government, legal and accounting practice and public policy organisations in African and other countries worldwide.Table of Contents Preface Foreword – Tax Simplification in the United Kingdom: Some Personal Reflections John Whiting Contributors Introduction Elizabeth (Lilla) Stack, Chris Evans and Riël Franzsen Tax Complexity and Tax Simplification: A Critical Review of Concepts and Issues Binh Tran-Nam, Annet Wanyana Oguttu and Kyle Mandy The Taxpayers’ Right to Tax Simplicity in South Africa and the United States Carika Fritz and Nina E Olson The Role of the Office of Tax Simplification in the United Kingdom and Lessons for Other Countries Yige Zu and Lynne Oats An Analysis of the Tax Simplification Initiatives for Pension Provision in the United Kingdom and South Africa Bernadene de Clercq, Andy Lymer and Chris Axelson Simplification Lessons from New Zealand Adrian Sawyer, Marina Bornman and Greg Smith Legal Uncertainty in the South African VAT Marius van Oordt and Richard Krever Simplifying Recurrent Property Taxes in Africa Riël Franzsen, Abdallah Ali-Nakyea and Adams Tommy Statutory and Effective Complexity for Individual Taxpayers in South Africa Sharon Smulders, Karen Stark and Deborah Tickle Small and Micro Businesses: Case Studies on the Complexity of ‘Simplified’ Schemes Heinrich Dixon, Judith Freedman and Wollela Abehodie Yesegat Tax Complexity for Multinational Corporations in South Africa – Evidence from a Global Survey Thomas Hoppe, Reyhaneh Safaei, Amanda Singleton and Caren Sureth-Sloane International Tax Simplification in South Africa through Managing Substantive Complexity and Improving Drafting Efficiency Jinyan Li and Teresa Pidduck Bibliography Index
Author: Richard Hinz Publisher: World Bank Publications ISBN: 0821381601 Category : Business & Economics Languages : en Pages : 300
Book Description
Countries around the world are increasingly relying on individual pension savings accounts to provide income in old age for their citizens. Although these funds have now been in place for several decades, their performance is usually measured using methods that are not meaningful in relation to this long-term objective. The recent global financial crisis has highlighted the need to develop better performance evaluation methods that are consistent with the retirement income objective of pension funds. Compiling research derived from a partnership among the World Bank, the Organisation for Economic Co-operation and Development (OECD), and three private partners, 'Evaluating the Financial Performance of Pension Funds' discusses the theoretical basis and key implementation issues related to the design of performance benchmarks based on life-cycle savings and investment principles. The book begins with an evaluation of the financial performance of funded pension systems using the standard mean variance framework. It then provides a discussion of the limitations inherent to applying these methods to pension funds and outlines the many other issues that should be addressed in developing more useful and meaningful performance measures through the formulation of pension-specific benchmark portfolios. Practical implementation issues are addressed through empirical examples of how such benchmarks could be developed. The book concludes with commentary and observations from several noted pension experts about the need for a new approach to performance measurement and the impact of the recent global financial crisis on pension funds.
Author: American Bar Association. House of Delegates Publisher: American Bar Association ISBN: 9781590318737 Category : Law Languages : en Pages : 216
Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author: Edited by Ebenezer Durojaye and Gladys Mirugi-Mukundi Publisher: Pretoria University Law Press ISBN: 1920538925 Category : Biography & Autobiography Languages : en Pages : 292
Book Description
About the publication This book addresses poverty, one of the important issues confronting Africa, from a multi-disciplinary approach. With contributions from eminent scholars from diverse backgrounds, the book explores poverty from a human rights perspective. Its central message is that poverty is not necessarily a failure on the part of an individual, but rather caused by the actions or inactions of governments, which are often exacerbated by structural inequalities in many African societies. This in turn requires a more pragmatic approach grounded in respect for human rights. Exploring the link between poverty and human rights in Africa will be useful to researchers, policymakers, students, activists and others interested in addressing poverty. Table of Contents PREFACE viii ACKNOWLEDGMENTS x CONTRIBUTORS xi 1. General introduction to poverty and human rights in Africa Ebenezer Durojaye & Gladys Mirugi-Mukundi 1 Introduction 2 Understanding poverty 3 Nexus between poverty and human rights 4 Significance of this book 4.1 The relevance 5 Overview of the book 5.1 Section I: Trends and incidence of poverty in Africa 5.2 Section II: Poverty and socio-economic rights 5.3 Section III: Poverty and vulnerable groups 5.4 Section IV: Poverty and access to justice 2. Integrating a human rights approach to food security in national plans and budgets: The South African National Development Plan Julian May 1 Introduction 2 Human rights and food security 3 Development planning and human rights 4 The components of budgeting for human rights 4.1 Diagnostic analysis 4.2 Identifying interventions and budget prioritisation 4.3 Estimating the financial costs of achieving food security 4.5 Estimating social and economic benefits 5 Public expenditure management for food security 5.1 Fiscal and monetary policy 5.2 Multi-year budgeting 6 Conclusion 3. Is South Africa winning the war on poverty and inequality? What do the available statistics tell us? Emmanuel Sekyere, Steven Gordon, Gary Pienaar & Narnia Bohler-Muller 1 Introduction 1.1 Income inequality in South Africa 2 Poverty and human development trends in South Africa 2.1 South African Social Attitudes Survey: Perceptions of poverty 2.2 Human development 3 Access to services 4 Addressing social inequality in South Africa 4.1 Addressing income inequality in South Africa 4.2 Addressing human development challenges 4.3 Addressing service delivery 5 Conclusion and summary of findings 4. Who really ‘state-captured’ South Africa? Revealing silences in poverty, inequality and structurally-corrupt capitalism Patrick Bond 1 Introduction 2 Inequality, the state and its ‘capture’ 3 The political economy of the capitalist state 4 World Bank inequality denialism 5 The fight between hostile brothers: The ‘Zuptas’ and ‘White Monopoly Capital’ 6 Social resistances 5. Poverty, women and the human right to water for growing food Ngcimezile Mbano-Mweso 1 Introduction 2 The human right to water 2.1 Recognition in international law 2.2 Definition and content: Is there a right to water for growing food? 2.3 Normative content of the human right to water for growing food 3 Conclusion 6. The link between environmental pollution and poverty in Africa Olubayo Oluduro 1 Introduction 2 Legal framework for the protection of the environment in Africa 3 Nature of environmental pollution in Africa 3.1 Environmental pollution in Africa: Case studies of some countries 4 Nexus between pollution and poverty 4.1 Environmental pollution leads to diversion of labour 4.2 Increased burden of disease in poor countries 4.3 Problem of food security 4.4 Right to safe drinking water 5 Protecting the environment to fight poverty and achieve the Sustainable Development Goals 6 Recommendations 6.1 Political commitment 6.2 Promotion of education and information sharing 6.3 Eliminating poverty 7 Conclusion 138 7. Alleviating poverty through retirement reforms Kitty Malherbe 1 Introduction 2 Poverty among older persons 3 Current social security provision for older persons 4 Arguments for the reform of the current retirement income system 5 Proposed retirement reforms 5.1 Comprehensive social security and retirement reform process 5.2 Reforms proposed by National Treasury 6 Constitutional principles guiding reforms 6.1 Coordinated approach 6.2 Inclusivity 6.3 Progressive realisation 6.4 Governance and accountability 6.5 Availability of resources 6.6 ‘Lifespan’ view to addressing poverty 7 Potential impact of social security and retirement income reforms 8. Disability, poverty and human rights in Africa: Opportunities for poverty reduction from the UN Convention on the Rights of Persons with Disabilities Enoch M Chilemba 1 Introduction 2 Poverty, disability and human rights link in Africa 2.1 Persons with disabilities in Africa: Among the poorest of the poor 2.2 Poverty, disability and human rights linkage 3 Utilising the opportunities from CRPD in countering obstacles relating to disability and poverty in Africa 3.1 Fostering equality and non-discrimination to reduce poverty 3.2 Fostering inclusive education to eradicate poverty 3.3 Enhancing employment in the open labour market to eradicate poverty 3.4 Ensuring social protection to reduce poverty 4 Conclusion 188 9.The co-existence of gender inequality and poverty Nomthandazo Ntlama 1 Introduction 2 SADC’s transformative vision in eliminating gender inequalities and poverty 2.1 Reducing poverty and eliminating gender inequality: A mammoth task 2.2 Towards a transformative region: Advancing the principles of the community of nations 3 Conclusion 10. The potential of the African human rights system in addressing poverty Bright Nkrumah 1 Introduction 2 Norm creation and norm enforcement: Issues and implications 2.1 Normative framework for addressing poverty 2.2 African Charter on Human and Peoples’ Rights 2.3 Little angels: African Charter on the Rights and Welfare of the Child 2.4 Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa 3 Other instruments relating to poverty 3.1 AU Convention on Preventing and Combating Corruption (Anti-Corruption Convention) 3.2 Declaration on Employment and Poverty Alleviation in Africa 3.4 Comprehensive African Agriculture Development Programme 4 Institutional frameworks for addressing poverty 4.1 African Commission on Human and Peoples’ Rights 4.2 African Committee of Experts on the Rights and Welfare of the Child 4.3 African Court on Human and Peoples’ Rights 4.4 Need for complementarity: The road not taken 5 Other related mechanisms 5.1 New Partnership for Africa’s Development 5.2 African Peer Review Mechanism 6 International best practice dealing with poverty 7 Concluding reflections 11. Realising access to justice for the poor: Lessons from working with rural communities Victoria Balogun 1 Introduction 2 What is access to justice for the poor? 3 How are non-profit organisations such as the Centre for Community Justice and Development promoting access to justice in South Africa post-1994? 4 Are there any barriers to access to justice and do they have any implication(s) for the poor in poor communities? 5 The intersection between poverty and access to justice for poor communities 6 Access to justice, the role of legal aid offices and the commitment to serve the poor in poor communities 7 Equality and access to justice for the poor 8 Conclusion 12. The role of the South African Human Rights Commission in ensuring state accountability to address poverty Rachael Adams 1 Introduction 2 Poverty and human rights 2.1 International human rights law 2.2 Poverty and human rights in South Africa 2.3 Socio-economic rights 3 What do we mean by state accountability? 3.1 State accountability 4 South African Human Rights Commission 4.1 Mandate and functions 4.2 Reporting requirements 5 Structures of accountability 5.1 Complaints 5.2 Reporting 6 Inequality and intersectional discrimination 6.1 Interdependence of rights and the role of government 7 Conclusion: The role of the South African Human Rights Commission
Author: South Africa. Committee of Investigation into a Retirement Provision System for South Africa Publisher: ISBN: Category : Old age pensions Languages : en Pages : 292
Author: Theodor Baums Publisher: Walter de Gruyter ISBN: 311089338X Category : Law Languages : en Pages : 725
Book Description
The volume contains 23 articles by international experts, both scholars and practioners dealing with the development of institutional investors (such as banks, insurances, investment companies, pension funds etc.), their investment and voting policies, the impact on managements of the companies concerned and related issues. The consequences of the international development on capital markets as well as policy implications for the respective national legislations are treated.
Author: Great Britain: Department for Work and Pensions
Author: Great Britain: Department for Work and Pensions
Author: Sudhir Rajkumar
Author: Alicia H. Munnell
Author: Edited by Chris Evans, Riël Franzsen, Elizabeth (Lilla) Stack
Author: Richard Hinz
Author: American Bar Association. House of Delegates
Author: Edited by Ebenezer Durojaye and Gladys Mirugi-Mukundi
Author: 
Author: South Africa. Committee of Investigation into a Retirement Provision System for South Africa
Author: Theodor Baums