پنجشنبه ۲۲ شهریور ۰۳ | ۱۱:۳۸ ۸ بازديد
Appendix I
Overview of reforms in fiscal policy
LABOUR ( UNITED KINGDOM )
“Golden rule”(debt
only for investment,
balanced budget
over the economic
cycle, comprehensive
spending reviews (de-
partmental budgets
over three-year peri-
ods)
PVDA (NETHERLANDS )
“Zalm-Norm” (ex-
penditure lim-
its; additional
receipts for
debt reduction
and tax reduc-
tion)
SAP ( SWEDEN)
Yearly expendi-
ture limits
PS ( FRANCE)
—
SPD (GERMANY )
—
SD (DENMARK)
Commitment to
surplus over
the economic
cycle
BUDGET POLICY
Formal or in-
formal self-
c o m m i t -
ments
Adherence of con-
servative spending
plans, expansion
after consolidation
Raised indirect taxes
Consolidation
Expenditure lim-
its; lower in-
crease in ex-
penditure than
revenues
Tax reduction af-
ter consolida-
tion
Consolidation
T e m p o r a r i l y ,
cuts in social
benefits; ex-
pansion after
consolidation
Higher tax bur-
den for high
incomes
Consolidation
Moderate ex-
pansion of
expenditures
Tax reduction
Failed consoli-
dation
Zig-zag-course
Tax reduction
Failed consoli-
dation
Deficit-financed
spending pro-
gramme; no
significant ex-
penditure cuts
Raised indirect
taxes (eco-
taxes)
Consolidation
Expenditures
Revenues
Result
Appendix II
Overview of reforms in tax policy
TAX POLICY
Corporate taxation
Income taxation
SD (DENMARK)
Reduced
Reduced; (esp. lower
incomes), elimina-
tion of tax privi-
leges, later raised
upper rate of in-
come tax (59%)
SPD (GERMANY )
Reduced
Reduction, higher in-
comes benefited
more; upper rate
of income tax in
2005: 42%
PS ( FRANCE)
First raised, reduced
in 1999/2000,
special rates for
small and me-
dium companies
Small reduction
(esp. low in-
comes); small re-
duction of upper
rate of income
tax (52.5%)
LABOUR (UNITED KINGDOM)
Reduced, special
rates for small
and medium
companies and
R&D
Reduction for fami-
lies and low in-
comes (tax cred-
its; reduction of
lower rate of in-
come tax); upper
rate of income
tax: 40%
PVDA (HETHERLANDS )
Elimination of upper
rate of corpora-
tion tax, special
rates for start-ups
and R&D
Tax reform: simplifi-
cation and reduc-
tion (lower in-
comes benefited
more); upper
rate of income
tax: 52%
SAP ( SWEDEN)
Reduced, special
rates for small
and medium
companies
Almost no reduc-
tion; raised upper
rate of income
tax (55%)
Capital taxation
Indirect taxation
VAT and reduced
VAT-rates
Result
Maintained low rates
(DIT)
Introduction of eco-
taxes
VAT unchanged:
25%
High progression,
high tax burden
for all incomes
Changes in details
without effects
Introduction of eco-
taxes
VAT: 16% (7%)
Alleviated redistribu-
tion
Raised
Maintained property
tax, introduction
of eco-taxes, re-
duced indirect
taxation
VAT: 19.6% (3%,
6%, 12%)
R e d i s t r i b u t i o n
strengthened
Raised rates in land
and property,
higher tax ex-
emptions, re-
duced rates for
dividends
Introduction of eco-
taxes; raised indi-
rect taxation
VAT: 17.5% (5%)
Targeted relief for
low incomes, no
redistribution in
general
Introduction of a flat
rate
Introduction of eco-
taxes
VAT: 19% (6%)
Progression slightly
s t r e n g t h e n e d ;
work-incentives
for spouses, pro-
motion of part-
time work
Maintained low rates
(DIT)
Maintained property
tax ; raised eco-
taxes;
VAT: 25% (6%,
12%)
High progression,
high tax burden
for all incomes
Appendix III
Overview of reforms in employment policy
Individual reintegration plans
with sanctions
Labour market programmes
with temporary public em-
ployment
Relevance and impact of job sub-
sidies
Cutbacks in the level of unem-
ployment benefits
Shortening of duration of pay-
ment of unemployment insur-
ance
Tightening of eligibility criteria
of unemployment schemes
LABOUR (UNITED
KINGDOM )
Yes
No
High
No
No
No
PVDA (NETHERLANDS )
Yes
Comprehensive
High
Yes
No
Yes
SPD (GERMANY )
Rudiments
No
High
Since 2005
Since 2005
Since 2005
PS ( FRANCE)
Rudiments
For young unem-
ployed
Low
No
No
No
SD (DENMARK)
Yes
For old unem-
ployed
Medium
No
Yes
Yes
SAP ( SWEDEN)
Yes
For long-time un-
employed
Medium
Temporarily
Yes
Yes
ACTIVATING LABOUR MARKET
POLICIES
PASSIVE LABOUR MARKET POLICIES
Regular employment
Flexible employment
Share of regular public employ-
ment
Summary
Deregulated sta-
tus quo main-
tained
Deregulated sta-
tus quo main-
tained
Small increase
from an aver-
age level
ALMP with a
deregulated la-
bour market
Deregulation
D e r e g u l a t i o n ,
more rights
for part-time
workers
Small decrease
from a low
level
ALMP with a flex-
ible labour
market
Regulated status
quo main-
tained
Slight deregula-
tion
Small decrease
from a low
level
Little ALMP and
almost un-
changed la-
bour market
regulations
Regulated status
quo main-
tained
Regulated status
quo main-
tained
Small decrease
from a an av-
erage level
Little ALMP and
unchanged la-
bour market
regulations
Deregulated sta-
tus quo main-
tained
Deregulated sta-
tus quo main-
tained
Constantly on a
high level
ALMP with a flex-
ible labour
market
Regulated status
quo main-
tained
Deregulated sta-
tus quo main-
tained
Small decrease
from a high
level
ALMP with com-
p r e h e n s i v e
education and
training pro-
grammes
EMPLOYMENT PROTECTION LEGISLATION
AND PUBLIC EMPLOYMENT
Note: ALMP — Activating Labour Market Policies.
Social democracy on the defence
I intend to address the question of public intervention in the
economy in a necessarily very fragmentary manner, given the
enormous breadth of the topic. I shall assume from the outset
that there is no distinction between levels in the state or, if you
will, the public levels at which intervention will be carried out.
I am not going to enter into the discussion of essentially na-
tional intervention versus EU intervention, for example.
Though it is a very important problem, I do not plan to deal with
it here.
The public opinion environment in relation to issues of the
role of the market economy and the role of the state in the
economy is beginning to change for the better. In fact, from
my point of view, over the last 25 years socialist or social demo-
cratic thinking has been completely supplanted by neo-
liberal thinking. Various circumstances were involved in this
change.
Central areas for public intervention in the economy:
changes in the relationship between state and market
J OÃO FERREIRA DO AMARAL1
1 ISEG — Universidade Técnica de Lisboa.
In the first place, it was connected with the actual economic
theory that emerged in the 1970s (which is in decline today,
except in the institutions of the Treaty of Maastricht), the so-
called New Classical Economy. This school of economic thought
emerged as an important support for neoliberal ideas.
In the second place, it was related to the decline and fall of
the Soviet Union, which led to the hurried conclusion that, with
the Soviet regime coming to an end, the only alternative model
was purely and simply the market economy, the neoliberal market
economy. In fact, this did not have to be the conclusion, precisely
because the gulf between social democratic regimes and the
Soviet regime was tremendous.
In the third place, within the idea itself that the neoliberal
model was the only one, an attempt was made somehow to make
this universal adoption of the neoliberal model inescapable, by
observing the trends in the development of the economy and
world society as a whole and arguing that only the marke
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