Suchergebnisse

AbstractFew areas of public policy impinge more directly on individual lifetime welfare than those directed at retirement income. While policy initiatives implemented since the start of the 1970s fall short of major reform, there have nevertheless been substantial changes in the real value of pensions, the coverage of pensions, and the tax treatment of various forms of retirement income. The objective of this article is to catalogue these changes in policy, and to identify the combination of political philosophy and socio‐economic pressures underlying them. It also analyses some of the economic consequences of these policies and examines the question of national superannuation. The article concludes that, for the present at least, any reforms in the area of retirement income provision seem likely to be limited to the refinement of the status quo.

Nonprofit hospitals receive significant federal, state, and local tax exemptions, partly based on the rationale that nonprofit hospitals provide public goods and services. Through Minimum Charity Care Provision (MCCP) requirements, nonprofit hospitals are required to spend a certain percentage of their revenues on charity care. However, it is not clear whether these requirements increase spending on charity care. This brief summarizes findings from research examining the differences in provisions of charity care across different hospital market sectors – non-profit, for-profit, and government. Findings suggest that MCCP requirements for nonprofit hospitals do not lead to more charity care. If anything, targeting policies that use external incentives may have crowded out some organizations' internal motivations to provide public goods and services.

From the provision of the Local Government Code, various LGUs have provided the housing requirements of the less-privileged sectors. This paper presents an overview of the existing knowledge and policy experience in local housing innovations in the cities of Palawan, Naga and San Carlos. It also highlights the key concerns and issues gathered from the experience of these cities.

Ombudsman criticises council over failures that led to boy with special educational needs being denied a year of full-time education