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Taxing Wages provides unique information on income tax paid by workers and on social security contributions levied upon employees and their employers in OECD countries. In addition, this annual publication specificies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed programme by programme, for eight household types which differ by income level and household composition. Results reported include the marginal and effective tax burden for one- and two-earner families and total labour costs of employers. These data on tax burdens and cash benefits are widely used

Income -- OECD countries -- Statistics. --- Income tax -- OECD countries -- Statistics. --- Income tax. --- Taxation. --- Social security. --- Insurance, Social --- Insurance, State and compulsory --- Social insurance --- Insurance --- Income maintenance programs --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue

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Direct cash transfers for vulnerable elderly and disabled populations have been provided by the Ministry of Social Welfare (Kementerian Sosial, Kemensos) since 2006; a similar cash transfer for at-risk youth was inaugurated in 2009. The Government of Indonesia's (GoI) pro-poor development initiatives, international agreements and domestic laws and regulations, and considerable experience delivering more general social assistance programs led to the creation of cash transfers for these historically neglected and difficult-to-reach groups. These programs Jaminan Sosial Lanjut Usia (JSLU), Jaminan Sosial Paca Berat (JSPACA), and program Kesejahteraan Sosial Anak (PKSA) for the elderly, disabled, and youth respectively transfer cash directly to beneficiaries. They account for increasing shares of the Kemensos overall budget, but subsidies directed to care and rehabilitation facilities as well as direct provision of institutional care still account for a noticeable portion of the Kemensos budget for these groups. Program support operations socialization and outreach; allocation, targeting and prioritization; monitoring and evaluation; and complaints and grievances have very small budgets and depend crucially on cooperation and enthusiasm from local governments and facilitators. A full range of safeguarding activities is spelled out in program guidelines but these have not been institutionalized at the local implementation level. There is variation in the content, methods, frequency, completion rates, and outcomes in all safeguarding activities, and no easy-to-use reporting process that would ensure information from implementation level reaches the central funding and policy agency, Kemensos. The note summarizes quantitative and qualitative evidence in order to build a sound foundation for evaluating the cash transfer programs JSLU, JSPACA, and PKSA provided by Kemensos. The evidence on which the evaluation is based here is composed primarily of first-hand observation of the programs in operation. Where possible information collected from administrative records, including monitoring and evaluation reports, and from Kemensos itself, is summarized. Design features, efficiency and effectiveness of program implementation and operation, and impacts (intended or not) the program produces for beneficiaries are all analyzed in as much detail as possible. Current policy planning within Kemensos assumes expansion of these programs in the coming years, so an evaluation of the programs' features is relevant for Indonesian policymakers and stakeholders.

Administrative Costs --- Bank Accounts --- Capital Expenditures --- Cash Transfers --- Child Care --- Cost of Living --- Data Collection --- Debt --- Developing Countries --- Development Policy --- Drugs --- Economies of Scale --- Expenditures --- Family Health --- Governance --- Gross Domestic Product --- Household Surveys --- Housing --- Human Resources --- Inflation --- Macroeconomics and Economic Growth --- Mortality --- Nutrition --- Penalties --- Public officials --- Public Sector Development --- Purchasing Power --- Quality of Life --- Racial Discrimination --- Savings --- Self-Confidence --- Social Insurance --- Social Networks --- Social Protections & Assistance --- Social Protections and Labor --- Urban Areas --- Vulnerable Groups --- Wages

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Macroeconomic growth and incomes have been on the rise since the Asian Financial Crisis (AFC), but health service utilization and health outcomes in Indonesia have been slower to improve. Jamkesmas could provide valuable benefits by allowing cardholders to acquire preventative, curative, and catastrophic health care services without fees. When it promotes healthy households, keeps students active, alert, and participating in their education, returns adults to work sooner, and saves households from the high costs of healthcare, Jamkesmas' sizeable individual benefits should be matched by increased social benefits resulting from a healthy and productive population. Jamkesmas has been provided to poor households, but many non-poor have also received Jamkesmas benefits due to dual central and local targeting processes which have led to frequent mismatches and errors in coverage. Health service providers find Jamkesmas difficult and costly to implement resulting in fewer services provided, and funds spent, on Jamkesmas beneficiaries. Local regulations regarding public health center management often conflict with Jamkesmas mandates, leaving health service providers confused and unwilling to use Jamkesmas funds to provide Jamkesmas beneficiaries with planned services. The future costs of an improved Jamkesmas program have not been adequately publicized and Jamkesmas' financial, fiscal, and political sustainability is uncertain.

Cash Transfers --- Communities --- Data Collection --- Disasters --- Doctors --- Drugs --- Economies of Scale --- Epidemics --- Exchange Rates --- Expenditures --- Family Planning --- Financial Crisis --- Financial Management --- Health and Poverty --- Health Care Costs --- Health Insurance --- Health Monitoring & Evaluation --- Health Outcomes --- Health Systems Development & Reform --- Health, Nutrition and Population --- Hospitals --- Natural Disasters --- Private Sector --- Public Health --- Public Hospitals --- Public Sector Development --- Referrals --- Rehabilitation --- Sanitation --- Social Insurance --- Social Protections & Assistance --- Social Protections and Labor --- Surgery --- Unemployment --- Urban Areas --- Villages --- Workers

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The health equity and financial protection reports are short country-specific volumes that provide a picture of equity and financial protection in the health sectors of low-and middle-income countries. Topics covered include: inequalities in health outcomes, health behavior and health care utilization; benefit incidence analysis; financial protection; and the progressivity of health care financing. Pakistan's government is committed to improving the equity of health outcomes and the ability to offer financial protection in the health sector through the implementation of the National Health Policy. Pakistan spends 2.62 per cent (2009) of its gross domestic product (GDP) on health. This is far lower than the average spending levels in other countries in the South Asia Region, which have spent an average of 5.3 per cent (2009) of their GDP on health.

Breast Cancer --- Burden of Disease --- Cervical Cancer --- Child Health --- Communicable Diseases --- Diabetes --- Diarrhea --- Disease Control & Prevention --- Economies of Scale --- Gender --- Health Economics & Finance --- Health Insurance --- Health Monitoring & Evaluation --- Health Outcomes --- Health Policy --- Health Systems Development & Reform --- Health, Nutrition and Population --- Hospitals --- Infant Mortality --- Insurance --- International Comparisons --- Living Standards --- Malaria --- Measles --- Mental Health --- Mortality --- Nutrition --- Obesity --- Physicians --- Polio --- Population Policies --- Poverty Reduction --- Private Sector --- Public Health --- Public Hospitals --- Social Insurance --- Specialists --- Tuberculosis --- Violence

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With declining fertility and rising life expectancy, the Vietnamese population is expected to age rapidly, making the development of a modern social security system a pressing priority for Vietnam. The current system faces a number of major challenges, including low coverage rates in both the formal and informal sectors, inequities between different participant groups, lack of financial sustainability, and weak capacity for management and implementation of social insurance programs. Reforms are needed urgently to expand coverage, promote fairness, improve financial sustainability, and modernize the social security administration in order to help ensure income security for Vietnam's aging population in the coming decades. This note aims to contribute to the policy discussions around possible revisions to the social insurance code foreseen for 2013 by reviewing some of these challenges and possible reform options.

Accounting --- Adverse Effects --- Aging Population --- Commercial Banks --- Contribution Rates --- Debt --- Dependency Ratio --- Early Retirement --- Females --- Fertility --- Financial Management --- Financial Sector --- Foreign Direct Investment --- Fund Management --- Gender --- Global Economy --- Good Governance --- Human Resources --- Inflation --- Information Technology --- Interest Rates --- Investment Horizon --- Job Creation --- Labor Market --- Labor Mobility --- Labor Policies --- Life Expectancy --- Occupations --- Pensions & Retirement Systems --- Regulators --- Retirement --- Risk Management --- Savings --- Small Businesses --- Social Insurance --- Social Protections and Labor --- Social Security System --- Telecommunications --- Transparency --- Unemployment --- Younger Workers