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Contribution evasion: Implications for social security pension schemes

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  • Warren McGillivray

Abstract

However well‐conceived a contributory national pension programme may be, however sound the economic principles on which it is founded, irrespective of whether it is based on defined benefits or defined contributions or whether it is publicly or privately managed, if participants fail to meet their contribution obligations the pension scheme cannot achieve the objective of providing adequate retirement income for them and their dependants. Contribution evasion has obvious implications for individuals. But it also has implications for the State, which may be importuned to supplement inadequate pensions from general revenues. The nature of contribution evasion and the reasons why contributions are evaded are surveyed. Possible practical measures which have been applied to promote compliance are described and the dangers of contribution evasion to participants and to the State are outlined.

Suggested Citation

  • Warren McGillivray, 2001. "Contribution evasion: Implications for social security pension schemes," International Social Security Review, John Wiley & Sons, vol. 54(4), pages 3-22.
    • Handle: RePEc:wly:intssr:v:54:y:2001:i:4:p:3-22
    DOI: 10.1111/1468-246X.t01-1-00102
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    Cited by:

    1. Roddy McKinnon, 2006. "The Role and Nature of Non-Contributory Social Security in the Design of Social Protection Strategies for Older People in DCs," Working Papers id:525, eSocialSciences.
    2. Vincenzo Alfano, 2020. "Anatomy of social security contribution evasion in Italy," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(2), pages 7-37.
    3. Xiaoxue Li & Liu Tian & Jing Xu, 2020. "Missing social security contributions: the role of contribution rate and corporate income tax rate," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(6), pages 1453-1484, December.
    4. Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    5. International Monetary Fund, 2004. "Integrating a Unified Revenue Administration for Tax and Social Contribution Collections: Experiences of Central and Eastern European Countries," IMF Working Papers 2004/237, International Monetary Fund.
    6. Alfano, Vincenzo & Capasso, Salvatore, 2021. "Playing dead pool against the contributions system," The Journal of the Economics of Ageing, Elsevier, vol. 20(C).

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