The pensions industry's argument that the favourable tax treatment of occupational pension funds amounts to tax deferment rather than tax exemption is evaluated using a net present value approach to estimate the cost of the tax foregone in taxing employee pension contributions on a consumption...

In an era of rapid technological change, information exchange, and emergence of knowledge-intensive industries it is critical to be able to identify the future skill needs of the labour market. Growing unemployment in EU member states and pre-accession countries in Eastern Europe combined with...

CONTENTS: Summary 1. INTRODUCTION 1.1 National Surveys of Vacancies 1990-1997 1.2 Background and Objectives of the 1998 Survey of Private Sector Vacancies 2. METHODOLOGY 2.1 The Questionnaire 2.2 Sample Design and Response Rates 2.3 Re-weighting the Data 2.4 Survey Implementation 3. EMPLOYMENT...

This survey covered all private, non-agricultural employment and shows that the labour force was growing strongly while unemployment remains very low. About one-third of firms reported a vacancy and the vacancy rate had risen by about a sixth since the previous survey. The study gave a detailed...

The strong link between private pensions and employment status means that there is little interest in the equity of private pension arrangements since it is expected that inequality in earnings will be reproduced in inequality in pensions. Nevertheless, the equity of private pensions is an issue...