The proposal involves the establishment of 'welfare accounts' for every person in a country. There are to be four accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital account (covering education and training), and a health...

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

Wzrost długości życia ludzkiego sprzyja rozwojowi dóbr i usług skierowanych do osób starszych. Opracowanie przybliża zjawisko srebrnej gospodarki jako systemu ekonomicznego opartego na zaspokajaniu potrzeb starzejących się społeczeństw. W artykule przedstawione zostały przykłady...

Services for single parents constitute a category of child and family services. These services are carried out by public and non-governmental bodies for people who are single parents by the unfortunate events or by their own choice. Individuals come to single parenthood mainly through divorce,...

This chapter discusses the nature of external capabilities and how they bear upon social policy. Alternative definitions of external capabilities are compared and a simplified version suggested. It is argued that the issues surrounding external capabilities can be resolved only if the capability...

This chapter investigates the impact of the imposition of sanctions for employing illegal migrants on the welfare of native laborers. In response to such sanctions, managers in a firm may be reassigned from the supervision of production to the verification of the legality of the firm's labor...

Cultural capital is usually defined as set of social features that provide individuals with social mobility and the possibility of changing their hierarchical position in systems such as wealth, power, prestige, education, and health. Cultural capital thus affects the processes of social...

“Age of life” is one of the essential characteristics that differentiate people. Age perception is also associated with social justice. The concept of age is defined ambiguously. At the same time, the different age criteria also forms the basis of age differentiation and age discrimination....