LSN: Compensation Law (Topic)最新文献

What COVID-19 Laid Bare: Adventures in Workers’ Compensation Causation COVID-19暴露了什么:工人赔偿因果关系的冒险

LSN: Compensation Law (Topic) Pub Date : 2021-08-06 DOI: 10.2139/ssrn.3910154

M. Duff

{"title":"What COVID-19 Laid Bare: Adventures in Workers’ Compensation Causation","authors":"M. Duff","doi":"10.2139/ssrn.3910154","DOIUrl":"https://doi.org/10.2139/ssrn.3910154","url":null,"abstract":"This essay performs a close analysis of workers’ compensation coverage of COVID-19 and arrives at the conclusion that it should not be “impossible” to prove in a legal sense that an employee’s COVID-19 was caused by work. Scientific proof is not the same as legal proof: workers’ compensation law has never required that claims must be supported by irrefutable scientific proof of workplace causation. Yet repeatedly one heard this suggestion during public discussion on workers’ compensation coverage of employees.Still, there is good evidence that even when workers’ compensation undisputedly covers work-related disease employers seldom pay benefits (and states do not compel them to do so). This is one reality that COVID laid bare: the workers’ compensation system rigidly resists paying occupational disease claims. The essay also explores a news account from Minnesota stating that nine hundred and thirty-five of nine hundred and thirty-five workers’ compensation COVID-19-related claims from meatpacking employees had not been paid as of February 2021. There was no shortage of other stories during the pandemic of mass denial of workers’ compensation claims in the meatpacking industry, a development having a disparate impact on communities of color, where more than half of all meatpacking employees are Latinx. These unpaid claim numbers suggest that something was “wrong” with causation analyses lower down in the administrative system. Another truth COVID laid bare is that, aside from workers’ compensation, there is no nationwide short-term disability program in the United States. This leads to the conclusion that, if workers’ compensation insists upon super-strict versions of causation to cover claims, a different method of compensating short-term disability during pandemics or other “environmental” crises may become necessary. The conclusion seems almost inescapable because public health experts like Dr. Fauci are warning that we remain at risk for “new disease emergences” for the “foreseeable future.”","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121373022","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Gender Differentiation In Wages In Kazakhstan 哈萨克斯坦工资的性别差异

LSN: Compensation Law (Topic) Pub Date : 2020-12-17 DOI: 10.2139/ssrn.3751045

Sergey Roshchin, N. Yemelina

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引用次数: 0

Market Wages Below Productivity and the Employment Effects of Minimum Wages 低于生产力的市场工资和最低工资的就业效应

LSN: Compensation Law (Topic) Pub Date : 2020-11-08 DOI: 10.2139/ssrn.3726941

A. Ayaita, Diethelm Klesczewski

引用次数: 0

Workfare’s Persistent Philosophical and Legal Issues: Forced Labour, Reciprocity, and a Basic Income Guarantee 劳动福利的持久哲学和法律问题:强迫劳动、互惠和基本收入保障

LSN: Compensation Law (Topic) Pub Date : 2020-01-29 DOI: 10.2307/j.ctvvsqbvt.7

Amir Paz-Fuchs

引用次数: 0

The Effect of Enhancing Unemployment Benefits in Korea: Wage Replacement Rate vs. Maximum Benefit Duration 韩国提高失业救济的效果:工资替代率与最大救济持续时间

LSN: Compensation Law (Topic) Pub Date : 2018-08-01 DOI: 10.23895/kdijep.2018.40.3.1

Jiwoo Kim

{"title":"The Effect of Enhancing Unemployment Benefits in Korea: Wage Replacement Rate vs. Maximum Benefit Duration","authors":"Jiwoo Kim","doi":"10.23895/kdijep.2018.40.3.1","DOIUrl":"https://doi.org/10.23895/kdijep.2018.40.3.1","url":null,"abstract":"This paper studies the macroeconomic effects of an enhancement in unemployment benefits in Korea. In particular, I quantify the welfare effect of two specific policy chances which have been mainly discussed among policymakers in recent years: increasing wage replacement rates by 10%p and extending maximum benefit durations by one month. To this end, I build and calibrate an overlapping generation model which reflects the heterogeneity of the unemployed and the specificity of the unemployment insurance (UI) system in Korea. The quantitative analysis conducted here shows that extending maximum benefit durations by one month improves social welfare, whereas increasing wage replacement rates by 10%p deteriorates social welfare. Extending maximum benefit durations is applied to potentially all the UI recipients, including unemployed workers whose wage before job loss is relatively low and whose marginal utility is relatively high. However, increasing wage replacement rates is applied to only a small number of UI recipients whose wage before job loss is relatively high, while the increase in the UI premium is passed onto all of the employed. This study suggests that given the current UI system and economic environment in Korea, it is more desirable to extend maximum benefit durations rather than to increase wage replacement rates in terms of social welfare.","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133462935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

The Oregon Pay Equity Act Is Here 俄勒冈薪酬平等法案在这里

LSN: Compensation Law (Topic) Pub Date : 2018-07-15 DOI: 10.2139/SSRN.3277617

Jeff Jones, Tamara Jones

{"title":"The Oregon Pay Equity Act Is Here","authors":"Jeff Jones, Tamara Jones","doi":"10.2139/SSRN.3277617","DOIUrl":"https://doi.org/10.2139/SSRN.3277617","url":null,"abstract":"When Congress passed the Equal Pay Act of 1963, it did so to “insure, where men and women are doing the same job under the same working conditions that they will receive the same pay.” Fifty-five years later, we are still not there. The ACS Census estimates that for 2018 the gender wage gap is 80 cents. That is, women earn 80 cents for each dollar men earn. According the National Women’s Law Center, women in Oregon earn 79.3 cents for every dollar earned by men. In the last few years, numerous states have passed equal pay laws designed to correct for the shortcomings of federal law. With a few exceptions, enforcement of Oregon’s latest effort at pay equality, the Oregon Pay Equity Act of 2017 (OPEA), begins January 1, 2019. In this Article we anticipate legal issues that will arise from the OPEA’s enforcement, raise uncertainties and address the proposed regulations issued by the Oregon Bureau of Labor and Industries. We pay particular attention to complexities involved in conducting pay equity analyses that will prove sufficient for employers to enjoy the OPEA’s “safe harbor” provision. In the end, we conclude that the OPEA is a welcome step toward pay equity for the incentives it creates for employers to voluntarily investigate wage structures within their workplaces.","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"95 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116374991","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CEO Inside Debt Incentives and Corporate Tax Sheltering 首席执行官内部债务激励和企业避税

LSN: Compensation Law (Topic) Pub Date : 2017-02-06 DOI: 10.2139/ssrn.2915106

Sabrina Chi, Shawn X. Huang, J. M. Sánchez

引用次数: 59

Reconsidering Realization-Based Accounting for Equity Compensation 再论股权报酬的变现会计

LSN: Compensation Law (Topic) Pub Date : 2016-08-29 DOI: 10.2139/SSRN.2715624

David I. Walker

{"title":"Reconsidering Realization-Based Accounting for Equity Compensation","authors":"David I. Walker","doi":"10.2139/SSRN.2715624","DOIUrl":"https://doi.org/10.2139/SSRN.2715624","url":null,"abstract":"The U.S. equity compensation landscape continues to evolve. Recent innovations have improved the linkage between pay and firm-specific performance, but have added complexity. Against that backdrop, this Article urges reconsideration of the accounting rules for equity pay. Under current rules, most equity pay awards are expensed based on grant date valuation with no updating for changes in value post grant. This Article advocates the adoption of a mark-to-market or realization-based approach under which the expense recorded for all equity pay awards would ultimately be trued to the value received by employees. Increasingly, equity pay awards are more analogous to commissions than to arm’s length investments, and the tighter link between pay and firm-specific performance suggests that including post-grant changes in equity pay award values in compensation expense tends to improve accuracy, not just add noise. In addition, increased complexity leads to greater ex ante valuation uncertainty and gaming opportunities, suggesting de-emphasizing reliance on ex ante measurement to the extent possible. Realization-based accounting also produces book/tax conformity for equity pay, which further combats gaming, and it levels the accounting playing field for equity instruments, minimizing accounting-induced distortions in pay design. The Article also argues that concerns that realization-based accounting will add an unacceptable level of uncertainty or volatility into compensation expense can be mitigated.","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115470088","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Crowdwork, Corporate Social Responsibility, and Fair Labor Practices 众筹、企业社会责任和公平劳动实践

LSN: Compensation Law (Topic) Pub Date : 2016-05-08 DOI: 10.4337/9781784717766.00022

Miriam A. Cherry, Winifred R Poster

{"title":"Crowdwork, Corporate Social Responsibility, and Fair Labor Practices","authors":"Miriam A. Cherry, Winifred R Poster","doi":"10.4337/9781784717766.00022","DOIUrl":"https://doi.org/10.4337/9781784717766.00022","url":null,"abstract":"Crowdwork, in which large numbers of workers find and perform paid tasks through online platforms, is a paradox. It can make job-matching and production processes more efficient, but it can also lead to a decline in labor standards. We seek to link ethical labor practices in virtual work with well-established notions of corporate social responsibility, that include concerns for worker well-being and fair treatment. We present a typology of trends in labour, and argue that the new phase of ‘crowdwork’ is distinct from previous eras of ‘industrial’ and ‘digital’ employment. The chapter then outlines three best practices for crowdwork. First is fair wages. Second is the need for transparency, or the idea of fully disclosing to crowdworkers information about their tasks, including fair estimates of time and wages, and the larger goals to which their work contributes. Third is due process, that is, ensuring that online ratings of workers are based on fair criteria, and that platforms establish an appeals process for non-payment of wages or poor ratings. Implementation of these practices would offer a better working environment online, and improve the collaborative potential of crowdwork for platforms and workers alike.","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126370800","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Economic Consequences of Divorce in the United States: Recent Developments 美国离婚的经济后果:最近的发展

LSN: Compensation Law (Topic) Pub Date : 2016-03-29 DOI: 10.1163/9789004304925_005

J. Oldham

{"title":"Economic Consequences of Divorce in the United States: Recent Developments","authors":"J. Oldham","doi":"10.1163/9789004304925_005","DOIUrl":"https://doi.org/10.1163/9789004304925_005","url":null,"abstract":"In most states, divorce courts distinguish between the divisible marital estate, generally acquisitions during marriage due to efforts, and pre-marriage acquisitions and gifts or inheritances received during marriage, which are not divisible. The divisible marital estate is divided “equitably,” which usually means that the spouse with the lower earning capacity gets more than half of the marital estate. In many states, these rules can be changed substantially if the parties sign a premarital agreement.If there are minor children, child support is set pursuant to a formula or chart. Courts rarely deviate from this presumptive child support amount, unless the parties have joint physical custody.Spousal support is the wild card. A few states have established more definite rules regarding spousal support. But in most states, courts have great discretion both regarding when spousal support is warranted, as well as regarding the amount and duration of any such award. It is not clear why this has occurred. Apparently the subject is so controversial that legislators cannot agree on a clearer rule and therefore defer to a judge’s discretion.But this situation must make it very difficult for family lawyers to counsel clients about potential outcomes in divorce cases, and thereby impedes settlement discussions and leads to arbitrary results. Perhaps U.S. states can learn from the Canadian experience. When they confronted unclear rules for spousal support, they appointed a committee of lawyers, judges and law professors to formulate advisory standards for spousal support. Perhaps such groups, if established in a state, could clarify what is actually happening in state divorce courts and could thereby give lawyers and their clients some additional guidance about probable divorce outcomes.","PeriodicalId":115265,"journal":{"name":"LSN: Compensation Law (Topic)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132595369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0