IDEAS home Printed from https://ideas.repec.org/a/blg/reveco/v69y2017i5p22-34.html

Social Security Contributions In The European Union - Similarities And Differences

Author

Listed:
  • COMANICIU Carmen

    (Lucian Blaga University of Sibiu)

Abstract

Fiscal obligations are the main economic and financial levers, being means of sizing, means of signaling, control and regulation, means of incentives or sanctions and means of quantifying efficiency. Taking into account the background and shape features, the incidence on payers, the taxable object, the object in view, frequency of achievement, as well as, the administration mode, in most states of the world, tax obligations are represented by taxes and social contributions. Without claiming an exhaustive approach, through this article we will surprise the characteristics of social contributions in the EU Member States to highlight the main similarities and differences.

Suggested Citation

  • COMANICIU Carmen, 2017. "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(5), pages 22-34, December.
    • Handle: RePEc:blg:reveco:v:69:y:2017:i:5:p:22-34
    as

    Download full text from publisher

    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/69502comaniciu.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Bruce, Neil & Turnovsky, Stephen J., 2013. "Social security, growth, and welfare in overlapping generations economies with or without annuities," Journal of Public Economics, Elsevier, vol. 101(C), pages 12-24.
    2. Miriam Altman & Zitha Mokomane & Gemma Wright, 2014. "Social security for young people amidst high poverty and unemployment: Some policy options for South Africa," Development Southern Africa, Taylor & Francis Journals, vol. 31(2), pages 347-362, March.
    3. Rafal Chomik & John Piggott, 2015. "Population Ageing and Social Security in Asia," Asian Economic Policy Review, Japan Center for Economic Research, vol. 10(2), pages 199-222, July.
    4. Ahmed, Javed & Barber, Brad M. & Odean, Terrance, 2018. "Made poorer by choice: Worker outcomes in social security vs. private retirement accounts," Journal of Banking & Finance, Elsevier, vol. 92(C), pages 311-322.
    5. Cuesta, Jose & Olivera, Mauricio, 2014. "The impact of social security reform on the labor market: The case of Colombia," Journal of Policy Modeling, Elsevier, vol. 36(6), pages 1118-1134.
    6. Rodrigo Leandro de Moura & Jaime de Jesus Filho & Paulo S�rgio Braga Tafner & Ligia Helena da Cruz Ourives, 2013. "Social security effects on income distribution: a counterfactual analysis for Brazil," Applied Economics Letters, Taylor & Francis Journals, vol. 20(7), pages 631-637, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Oliwia Komada & Krzysztof Makarski & Joanna Tyrowicz, 2017. "Welfare effects of fiscal policy in reforming the pension system," GRAPE Working Papers 11, GRAPE Group for Research in Applied Economics.
    2. Andrés Álvarez & Juan Camilo Chaparro & Carolina Gonz�lez & Santiago Levy & Dar�o Maldonado & Marcela Mel�ndez & Natalia Ram�rez & Marta Juanita Villaveces, 2022. "Reporte ejecutivo de la Misión de Empleo de Colombia," Documentos de trabajo 20156, Escuela de Gobierno - Universidad de los Andes.
    3. Long, Teng & Feng, Liyu, 2024. "Aging, low fertility and household debt risk," International Review of Economics & Finance, Elsevier, vol. 95(C).
    4. Pak, Tae-Young, 2020. "Social protection for happiness? The impact of social pension reform on subjective well-being of the Korean elderly," Journal of Policy Modeling, Elsevier, vol. 42(2), pages 349-366.
    5. Schönfelder, Bruno & Wild, Frank, 2013. "Volkswirtschaftliche Wirkungen der Alterungsrückstellungen in der Privaten Kranken- und Pflegeversicherung," WIP-Analysen August 2013, WIP – Wissenschaftliches Institut der PKV.
    6. Saraçoğlu, Dürdane Şirin, 2020. "Do labour market policies reduce the informal economy more effectively than enforcement and deterrence?," Journal of Policy Modeling, Elsevier, vol. 42(3), pages 679-698.
    7. Huiru Zhao & Sen Guo & Qi Zhang & Chunjie Li, 2014. "Social Welfare Evaluation of Electric Universal Service in China: From the Perspective of Sustainability," Sustainability, MDPI, vol. 6(8), pages 1-17, August.
    8. Francisco Gomes & Michael Haliassos & Tarun Ramadorai, 2021. "Household Finance," Journal of Economic Literature, American Economic Association, vol. 59(3), pages 919-1000, September.
    9. Shigetomi, Yosuke & Matsumoto, Ken'ichi & Ogawa, Yuki & Shiraki, Hiroto & Yamamoto, Yuki & Ochi, Yuki & Ehara, Tomoki, 2018. "Driving forces underlying sub-national carbon dioxide emissions within the household sector and implications for the Paris Agreement targets in Japan," Applied Energy, Elsevier, vol. 228(C), pages 2321-2332.
    10. Wen, Huwei & Shang, Junjie & Nghiem, Xuan-Hoa, 2025. "Does artificial intelligence matter for the population aging-inclusive growth nexus? International evidence," Telecommunications Policy, Elsevier, vol. 49(4).
    11. Chomik, Rafal & McDonald, Peter & Piggott, John, 2016. "Population ageing in Asia and the Pacific: Dependency metrics for policy," The Journal of the Economics of Ageing, Elsevier, vol. 8(C), pages 5-18.
    12. Siew Ling Yew & Jie Zhang, 2018. "Health spending, savings and fertility in a lifecycle‐dynastic model with longevity externalities," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 51(1), pages 186-215, February.
    13. Turnovsky, Stephen J., 2019. "Demographic structures, savings, and international capital flows," Journal of International Money and Finance, Elsevier, vol. 98(C), pages 1-1.
    14. Bahnsen, Lewe & Fetzer, Stefan & Franke, Fabian & Hagist, Christian, 2020. "Gone with the windfall – Germany's Second LTC Strengthening Act and its intergenerational implications," The Journal of the Economics of Ageing, Elsevier, vol. 17(C).
    15. Sandile Mthethwa & Edilegnaw Wale, 2021. "Household Vulnerability to Food Insecurity in Rural South Africa: Evidence from a Nationally Representative Survey Data," IJERPH, MDPI, vol. 18(4), pages 1-17, February.
    16. Takatoshi Ito & Kazumasa Iwata & Colin McKenzie & Shujiro Urata, 2015. "Social Security in Ageing Asia: Editors' Overview," Asian Economic Policy Review, Japan Center for Economic Research, vol. 10(2), pages 179-198, July.
    17. Kudrna, George & Piggott, John & Poonpolkul, Phitawat, 2025. "Sustainable and equitable pension reform for emerging economies: An application to Indonesia," Economic Modelling, Elsevier, vol. 148(C).
    18. Facundo Quiroga‐Martínez & Esteban Fernández‐Vázquez, 2021. "Education as a key to reduce spatial inequalities and informality in Argentinean regional labour markets," Regional Science Policy & Practice, Wiley Blackwell, vol. 13(1), pages 177-189, February.
    19. Angelopoulos, Angelos & Economides, George & Liontos, George & Philippopoulos, Apostolis & Sakkas, Stelios, 2022. "Public redistributive policies in general equilibrium: An application to Greece," The Journal of Economic Asymmetries, Elsevier, vol. 26(C).
    20. Anna (Ania) Zalewska, 2022. "Saving with Group or Individual Personal Pension Schemes: How Much Difference Does It Make?," Management Science, INFORMS, vol. 68(7), pages 5384-5402, July.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:blg:reveco:v:69:y:2017:i:5:p:22-34. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Eduard Alexandru Stoica (email available below). General contact details of provider: https://edirc.repec.org/data/feulbro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.