Politique fiscale : quelles perspectives à moyen terme?

Conference (2010, February)

The effects of early retirement on youth unemployment: the case of Belgium

in Gruber, Jonathan; Wise, David (Eds.) Social Security Programs and Retirement around the World: The Relationship to Youth Employment (2010)

Addressing the Legacy Costs in Introducing NDC

Conference (2009, December)

The Effects of Early Retirement on Youth Unemployment: The Case of Belgium

Conference (2008)

The paper studies the effect of the pension system on the unemployment of the young

Micro-simulation of Social Security reforms in Belgium

in Gruber, J.; Wise, D. (Eds.) Social Security Programs and Retirement around the World: Fiscal Implications of Reform (2007)

The present paper analyzes the budgetary impact of various Social Security reforms in the Belgian institutional setting. Our approach relies on parameters that were derived in Dellis et alii (2002) using ... [more ▼]

The present paper analyzes the budgetary impact of various Social Security reforms in the Belgian institutional setting. Our approach relies on parameters that were derived in Dellis et alii (2002) using a micro-modeling strategy. Focusing our attention on a hypothetical age cohort, we illustrate the budgetary impact that the reforms considered might have on the budget of the federal government. [less ▲]

When to give? A note on the timing of gifts and bequests

in National Institute Economic Review (2006), 198

We generalise the standard joy-of-giving bequest motive by including inter-vivos gifts. Within a life-cycle framework, we analyse the implications of the choice of different discount factors for the ... [more ▼]

We generalise the standard joy-of-giving bequest motive by including inter-vivos gifts. Within a life-cycle framework, we analyse the implications of the choice of different discount factors for the utility of gifts and bequests. For a linear utility of giving, we characterise the gift and bequest pattern of a liquidity constrained individual over the life-cycle. We find that discounting at the interest rate is very convenient as the linear utility parameter can be interpreted as a summary measure for the strength of the motive of giving, net of all gift and bequest timing issues over the life-cycle. [less ▲]

Long-term care insurance and optimal taxation for altruistic children

in Finanzarchiv (2005), 61(1), 1-18

We model long-term care insurance in an optimal taxation framework. Every adult decides upon the amount and type of care he purchases for his dependent parent. We consider two alternatives: nursing-home ... [more ▼]

We model long-term care insurance in an optimal taxation framework. Every adult decides upon the amount and type of care he purchases for his dependent parent. We consider two alternatives: nursing-home care provided by the government, and home care paid by the child with some lump-sum subsidy by the government. The only source of information asymmetry is the government's inability to observe the degree of altruism of the adult child for his/her parent. Further tax collection entails some social costs. In such a second-best setting, we show that the quality of institutional care has to be kept relatively low and that compared to altruistic children, nonaltruistic ones enjoy a high level of consumption. [less ▲]

The benefits of separating early retirees from the unemployed: simulation results for Belgian wage earners

Report (2005)

The pool of early retirees is characterized by a large heterogeneity along several criteria. The present paper focuses on the key distinction between those in forced early retirement and those who retire ... [more ▼]

The pool of early retirees is characterized by a large heterogeneity along several criteria. The present paper focuses on the key distinction between those in forced early retirement and those who retire early by individual choice. We start by estimating a retirement probit model for older workers in Belgium. Based on these estimates, we then perform micro-simulations relating to a hypothetical actuarial reform of a pension system, i.e., a reform imposing on average actuarial neutrality with respect to the time of retirement. We explore two scenarios, one where the entire population is subjected to the actuarial system, and one where a duly screened sub-sample of the unemployed is shielded against these actuarial adjustment factors, a group we call the truly unemployed. We evaluate the impact on the average retirement age, the pension budgets as well as indicators of redistribution within the group of the elderly. We find that the extra budgetary gain of exposing this subgroup to the full-blown reform is modest, while the distributional cost is rather high. Our results thus comfort the idea that the budgetary cost of a focused unemployment system are moderate, and that returning the unemployment insurance to its primary role might be a desirable strategy. [less ▲]

Some thoughts on the Law on Complementary Pensions in Belgium

in Simoens, D.; Pieters, D.; Put, J. (Eds.) et al Sociale zekerheden in vraagvorm - Liber amicorum Prof. Dr. Jef Van Langendonck (2005)

Age- and sex-stratified prevalence of physical disabilities and handicap in the general population.

in Aging Clinical & Experimental Research (2004), 16(5), 389-97

BACKGROUND AND AIMS: Our aim was to provide age- and sex-stratified prevalence estimates of physical disabilities and handicap in the general Belgian population. METHODS: A cross-sectional and ... [more ▼]

BACKGROUND AND AIMS: Our aim was to provide age- and sex-stratified prevalence estimates of physical disabilities and handicap in the general Belgian population. METHODS: A cross-sectional and demographically representative health interview survey was conducted nationwide in Belgium in 1997. The 8836 persons aged 15 years and over who answered the health interview were included in this study. Seventeen items from the survey encompassing main activities of daily living (ADL) and confining were analyzed. To provide prevalence estimates as detailed as possible, neither aggregation nor dichotomization were applied. RESULTS: Women consistently reported more disability than men: mobility (p < 0.001), transfer in-out bed (p < 0.001), transfer in-out chair (p < 0.001), dressing (p = 0.004), washing hands and face (p = 0.029), getting to and using toilet (p = 0.003), continence (p < 0.001), seeing (p < 0.001) and mastication (p < 0.001). As expected, there was a marked trend for increased prevalence of disability with increasing age for both sexes. Moderate disability arose mainly from the 25-34 age group for both sexes. For both genders, severe disability appeared mainly at higher ages, particularly for the 65-74 age group. Nevertheless, the data suggest that continence problems for women, mobility and transfer issues for men, as well as mastication problems for both genders, clearly emerge earlier than age 65. Regarding handicap, observed prevalence rates were increasing, in age as was the case for disability, but no differences were found between men or women, except for confinement to house/garden, for which women presented a higher rate in general (p < 0.001) and in the 75-84 age group (p = 0.036) in particular. CONCLUSIONS: This study shows the wide range of disability types in the general population and their association with handicap. While elderly individuals consistently report higher degrees of disability and handicap, attention should also be paid to younger age groups. Disability calls for wide, coherent and relevant medical as well as social responses. [less ▲]