Elder Law Studies eJournal最新文献

{"title":"Old-Age Government Transfers and the Crowding Out of Private Gifts: The 70 and Above Program for the Rural Elderly in Mexico","authors":"Catalina Amuedo‐Dorantes, Laura Juárez","doi":"10.4284/0038-4038-2013.055","DOIUrl":"https://doi.org/10.4284/0038-4038-2013.055","url":null,"abstract":"We estimate the crowding out of private transfers caused by 70 y Mas – a public assistance program for the rural elderly in Mexico for whom family support is an important source of income. Using data from the Mexican Income and Expenditure Survey and a triple difference approach, we find that the program crowds out private gifts by 37 percent, and it does so mostly by reducing the probability of receiving domestic remittances. As a result, the non-labor income of beneficiaries increases by less than their government transfers. Thus, by reducing their private support to the elderly, domestic donors are dampening the effect of the program, although not completely neutralizing it.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128344939","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}

{"title":"The 'Defined Ambition' Pension Plan: A Dutch Interpretation","authors":"N. Kortleve","doi":"10.2139/ssrn.2271178","DOIUrl":"https://doi.org/10.2139/ssrn.2271178","url":null,"abstract":"As in many other countries, recent developments in demographics and financial markets are having a serious impact on pension systems and contracts in the Netherlands. For example, people living longer and being in good health is a major joint achievement of our welfare states and of medical science. However, these achievements demand a new approach to pension provision when tackling both longevity and aging societies. Traditional occupational DB pension provision has become too expensive for plan sponsors, and new solutions need to be found. On top of these trends we see an increasing individualization in European societies: people no longer participate in (mandatory) collective systems for the sake of solidarity alone; there needs to be a benefit for all. Sharing comparable risks at fair prices and costs has historically been well accepted, but redistribution of welfare in the name of inter-generational solidarity brings more discussion to the table. This article describes a new Dutch pension contract designed to address these challenges.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"25 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2013-05-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131992989","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}

{"title":"Long-Term Care for the Elderly: Challenges and Policy Options","authors":"Å. Blomqvist, C. Busby","doi":"10.2139/SSRN.2182774","DOIUrl":"https://doi.org/10.2139/SSRN.2182774","url":null,"abstract":"As Canada’s society ages, more personal care and health support will be needed for people who, either as a consequence of disability or aging, require assistance to function independently. As this happens, policymakers face the daunting challenge of balancing the fiscal burden on taxpayers with the need to ensure that all individuals with long-term needs receive proper care. But this is a challenge best confronted immediately, before the first wave of babyboomers begins to draw heavily on long-term care programs in about 15 years’ time. Policy reforms in long-term care will require methods to contain costs, to fairly divide these costs between care recipients and taxpayers, and to get more value for money in a sector that will feature prominently in future policy debate.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116679495","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}

{"title":"Grandparents and Accessory Dwelling Units: Preserving Intimacy and Independence","authors":"M. Brinig","doi":"10.2139/SSRN.2143327","DOIUrl":"https://doi.org/10.2139/SSRN.2143327","url":null,"abstract":"Cities around the United States (and, to varying degrees, in Canada, Britain, and Australia), today confront a problem that people did not envision twenty or even ten years ago, when municipalities heavily favored single-family residences, and were permitted to exclude other forms under what is known as Euclidean zoning. Currently, the issue of whether to allow owners in single family-zoned neighborhoods to build living spaces that might house elderly relatives or their caregivers is being hotly contested in New York, Los Angeles, and Chicago, and made recent news in Ft. Worth, Texas, and Arlington, Virginia. Legislative responses have varied from wholesale acceptance, including subsidies, loans, and waiving of permit fees; to outright prohibition.While other ongoing work asks the question of why the issue has become contested, why we see the wide variety of responses (even in a single state), and what interest groups are behind proponents and opponents, this paper considers the family connection with alternative dwelling units (ADUs). Does living near to but not with their children solve a particular problem for many elderly citizens, or does living in this form of housing reduce their well-being? Even assuming grandparents are better off, what about their children and grandchildren?","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126264175","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}

{"title":"On Hospice Operations Under Medicare Reimbursement Policies","authors":"B. Ata, Brad Killaly, T. Olsen, Rodney P. Parker","doi":"10.2139/ssrn.2080501","DOIUrl":"https://doi.org/10.2139/ssrn.2080501","url":null,"abstract":"This paper analyzes the United States Medicare hospice reimbursement policy. The existing policy consists of a daily payment for each patient under care with a global cap of revenues accrued during the Medicare year, which increases with each newly admitted patient. We investigate the hospice’s expected profit and provide reasons for a spate of recent provider bankruptcies related to the reimbursement policy; recommendations to alleviate these problems are given. We also analyze a hospice’s incentives for patient management, finding several unintended consequences of the Medicare reimbursement policy. Specifically, a hospice may seek short-lived patients (such as cancer patients) over patients with longer expected length-of-stay and the effort with which they seek-out, or recruit, such patients will vary during the year. Further, the effort they apply to actively discharge patients whose condition has stabilized may also depend on the time of year. These phenomena are unintended and undesirable but are a direct consequence of the Medicare reimbursement policy. We propose an alternative reimbursement policy which ameliorates these shortcomings.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123499089","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}

{"title":"Ethical Challenges in Client Counseling & Decision Making in Multidisciplinary Practices Serving Elders","authors":"Mathilda McGee-Tubb","doi":"10.2139/SSRN.2212887","DOIUrl":"https://doi.org/10.2139/SSRN.2212887","url":null,"abstract":"As the American population ages and the difficult economy requires cost-effective legal and medical services, medical-legal partnerships are becoming valuable resources for elderly individuals. These multidisciplinary practices can more effectively meet the varied and complex needs of the elderly, but they present a number of ethical challenges for the professions involved. This paper explores the particular ethical challenges in client counseling and decision making that lawyers and medical professionals face, highlighting the differences in ethical standards across professions. In exploring these differing obligations, this paper paves a path toward effective multidisciplinary practices that can provide the serves elderly individuals need while ensuring that the professionals involved maintain the ethical standards advanced by their industries.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2012-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134380808","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}

{"title":"Don’t Double Down on the CPP: Expansion Advocates Understate the Plan’s Risks","authors":"W. Robson","doi":"10.2139/SSRN.1885713","DOIUrl":"https://doi.org/10.2139/SSRN.1885713","url":null,"abstract":"Advocates of an expanded Canada Pension Plan as a response to Canadian concerns about low incomes in retirement too often promote it as a plan with guaranteed benefits that are fully funded. The CPP looks like a defined-benefit plan, but it is not. Most of its benefits are targets contingent on its financial condition, and past and upcoming revisions – including lower pensions for those taking them up before age 65 in both the CPP and its sister Quebec Pension Plan – show that governments can change the targets. Adverse economics and demographics, combined with disappointing investment returns, are now forcing the Quebec Pension Plan to trim benefits and raise contributions. The same has happened to the CPP, and too few Canadians realize it is likely to happen again. The CPP is a gamble, not a guarantee: expanding the plan would raise the stakes on a bet most Canadians do not know they have made.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-06-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127013449","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}

{"title":"The New Super-Charged PAT (Power of Appointment Trust)","authors":"Wendy C. Gerzog","doi":"10.2139/SSRN.1831699","DOIUrl":"https://doi.org/10.2139/SSRN.1831699","url":null,"abstract":"This article proposes to repeal the QTIP provisions in order to collect revenue now for transfers that are essentially transfers to third parties and not to the decedent's spouse. Because there are advantages of increased flexibility attendant to a QTIP as opposed to a PAT, this article proposes to take those repealed QTIP benefits and attach them to the PAT, which would greatly enhance that marital deduction trust form. A super-charged PAT would thereby be able to preserve the decedent's GST tax exemption (like a reverse QTIP), create a decedent's by-pass trust by allowing a PAT (or a partial PAT) \"election-out,\" and create a decedent's state-only PAT marital deduction. The super-charged PAT would provide for much desired post-mortem tax planning without the complex and strict requirements of a disclaimer. Moreover, the new PAT would eliminate conflicts of interest and fiduciary problems inherent in the QTIP form of the marital deduction. Lastly, by repealing the QTIP provisions and by super-charging the PAT, the marital deduction would truly be a marital deduction and not a third party beneficiary tax deferral device. I have criticized the QTIP trust on the basis that the QTIP provisions are both illogical and sexist. The QTIP provisions are illogical because they conflict with their stated public policy goal of taxing marital property when it leaves the marital unit and passes to other beneficiaries. Because the goal of the marital deduction is to tax property when it leaves the marital unit and because the QTIP expressly endorses passing the property to third parties at the first spouse’s death, the QTIP undermines the fundamental rationale for the marital deduction. Likewise, the QTIP provisions are sexist. They treat women as the invisible spouse and they equate giving an income interest to women with giving them the corpus. With the QTIP, the first spouse to die controls the disposition of the corpus and he selects the decision maker who will make the QTIP election. The QTIP provisions implicitly equate giving an income interest to women with giving them the property itself because unlike the other exceptions to the terminable interest rule in which the widow is given a rough equivalent to outright ownership of the corpus, the QTIP provisions allow a marital deduction for the full value of the property at the husband's death even though the surviving spouse, the other half of the marital unit, receives only the income interest in that property. A PAT provides the surviving spouse with both an income interest and a power to appoint the property to herself or to her estate; it is considered an equivalent to ownership although this article recommends that the PAT require that the surviving spouse be entitled to both an inter vivos and a testamentary power of appointment over the trust property. The PAT, however, has all but disappeared as a marital transfer because of the popularity of the QTIP. This article proposes to repeal the QTIP provis","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124027568","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}

{"title":"Farmland Backed Annuities: A New Shelter for Aged Farmers","authors":"Changki Kim, Eyunghee Kim, S. Jeong","doi":"10.2139/ssrn.1826463","DOIUrl":"https://doi.org/10.2139/ssrn.1826463","url":null,"abstract":"Aging population and the resulting old age income shortage has come to the fore in many countries around the globe. In response, farmland-backed annuities (FBA) that liquidize farmland assets to provide living income to aged farmers have been proposed and instituted by Korean government. We aim to construct a suitable pricing model for FBA and find optimum structure for the product. Suggestions on designing FBA to meet various needs of aged-farmers follow. We also provide risk-profit profile for annuitants, annuity issuers, and reinsurers, respectively.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130245446","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}

{"title":"The Elderly Population and the Size and Composition of Local Government in Brazil","authors":"Paulo Arvate","doi":"10.2139/ssrn.1824518","DOIUrl":"https://doi.org/10.2139/ssrn.1824518","url":null,"abstract":"Shelton (2007) showed that the elderly population (over 65 years old) is associated with a larger local government size (including social expenditures except transportation). This can be observed only in countries where the political system permits the influence of interest groups on local budget as a whole, such as Brazil (federalism with executive and legislative branches in three levels of government). Our results (FE-IV estimation) show that the elderly population is associated with smaller local government size, investment, wage expenditure, and social expenditure (including education, health, transportation, and housing). Additionally, our investigation suggests that the elderly may have this behavior because the best benefits are obtained by this group at the federal level. We also tested the same results when we considered only the non-compulsory elderly voters (aged over 70 years) and to obtain an impact much stronger.","PeriodicalId":183243,"journal":{"name":"Elder Law Studies eJournal","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2011-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130038593","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}