DEVELOPMENT OF SOCIAL WORK AND CORE SUBJECTS OF SOCIAL WORK EDUCATION IN THREE EUROPEAN COUNTRIES

The goal of the paper is to analyse the development of social work profession and studies in three European countries: Greece, Germany and Lithuania. The comparative method is used. The objects of the analysis are: the origin of social work and its education, foundation of fist schools, and their creators, further development of education, levels and duration of social work education, credits system, the core subjects of studies, practical work and specializations. The findings show that there is a lot of in common, as well as different in the area of social work. Commonalities of social work development were related mostly to each country's social, economical, political transformation that resulted in great changes in terms of the need of professional help and the acceptance of social work profession. Meanwhile differences mainly occurred when analysing the time of emergence of a particular stage and the rapidity of development. It was observed that commonalities in Germany, Greece and Lithuania lie mainly in core subjects of social work, importance of practical training, as well as in numerous specializations offered. Differences come about when looking at the formal system that is based on undergraduate and graduate cycles, and the credits system

Perskirstymas gerovės valstybės kilmės teorijose

Vilniaus universitetas, Universiteto g. 9/1, LT-01513 VilniusTel. (+370) 5 266 76 10El. paštas: [email protected]  Šiuo straipsniu siekiama atskleisti, kaip traktuojamas perskirstymas skirtingose gerovės valstybės kilmės teorijose, kokia jo svarba jose, ar galima numatyti perskirstymo dydį, kryptį, kokias rizikas siekiama kompensuoti perskirstant. Pirmoje straipsnio dalyje pristatoma perskirstymo samprata. Kitose dalyse perskirstymas nagrinėjamas pasitelkiant kelias gerovės valstybės kilmę aiškinančias teorijas: funkcionalizmą („industrializacijos logikos“ tezę), galios išteklių teoriją, valstybės centristinę prieigą ir institucionalizmo teoriją. Pagrindinė išvada teigia, kad „industrializacijos logikos“ tezė labiau pagrindžia poreikio perskirstyti atsiradimą, o valstybės centristinė ir institucionalizmo teorijos geriau paaiškina skirtumus tarp atskirose valstybėse vykdomo perskirstymo. Išsamiausiai perskirstymas gali būti analizuojamas naudojant galios išteklių teoriją.Pagrindiniai žodžiai: perskirstymas, gerovės valstybė, industrializacijos logika, galios išteklių teorija, institucionalizmas.Redistribution in Theories of Welfare State Developmement Viginta Ivaškaitė-Tamošiūnė SummaryThis article analyses the conception of redistribution in different theories of welfare state development. What is the role and importance of redistribution in those theories? Could the size and direction of redistribution be identified and what social risks are compensated by redistribution? First part introduces the conception of redistribution. This is followed by other parts where redistribution is analysed through the lens of several theories of welfare state development, namely functionalism (“logic of industrialism”), power-resources theory, state-centered approach and institutionalism. Main findings denote to “logic of industrialism” thesis as the one which is capable to explain arisen need for redistribution, while state-centered approach and institutionalism are more appropriate for explaining the disparities in redistribution in different countries. Most fruitful analysis may be performed when power resources theory is employed.Key words: redistribution, welfare state, logic of industrialism, power-resources theory, institutionalism

Progressive Tax Reforms in Flat Tax Countries

The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact

Minimum wages in 2023 : annual review

Aquesta publicació s'elabora a partir de les contribucions de cadascú dels membres nacionals que integren la Network of Eurofound Correspondents. Pel cas d'Espanya la contribució ha estat realitzada per l'Oscar Molina (veure annex Network of Eurofound Correspondents)The 2023 annual review of minimum wages was prepared in the context of unprecedented inflation across Europe. While this led to hefty increases in nominal wage rates in many countries, it was in many cases not enough to maintain workers' purchasing power. Based on developments over the last decade, this report shows that, overall, minimum wage earners in nearly all countries saw their purchasing power rising, the gap between their wages and average wages narrowing, and to some degree growth exceeding labour productivity development

Impact of transfers and taxes on income inequality in Lithuania, in 2005–2011

Straipsnyje analizuojama Lietuvos gyventojų pirminių ir disponuojamųjų pajamų nelygybė ir jos kaita 2005–2011 metų laikotarpiu. Parodoma, kaip kito gyventojų pirminės pajamos, kokia yra gyventojų pajamų grupių pajamų sudėtis, ir vertinama, kiek prie gyventojų pajamų nelygybės sumažinimo ar padidinimo ekonominio pakilimo ir nuosmukio laikotarpiais prisideda tiesioginiai mokesčiai ir socialinės išmokos. Tyrimas parodė, kad pajamų nelygybės mažinimui svarbesnės socialinio draudimo išmokos, o bendras tiesioginių mokesčių vaidmuo labai menkas. Analizuojant mokesčius atskirai, pastebima, kad gyventojų pajamų mokesčio vaidmuo mažinant pajamų nelygybę tiriamu laikotarpiu menko, o socialinio draudimo įmokos pajamų nelygybę kiek padidina (yra regresyvios)

Redistributional role of value added tax in Lithuania

This article analyses the redistributive function of value added tax (VAT) in Lithuania. Firstly, the differences in savings and expenditure structures of richer and poorer households are evaluated. Also, patterns of expenditures subject to different VAT rates, by groups of goods and services, in households from different income deciles are analysed. This article evaluates the effect of VAT in general and different VAT rates on income distribution and income inequality in Lithuania. The conclusion is that VAT is a regressive tax and increases income inequality. However, lower VAT rates applied to the food products or heating, which forms a bigger share of expenditure of lower income households, can perform a social redistributive function. During economic crisis, because of the changes in VAT legislation, social justice has lowered and the tax burden has increased, especially for the households at the lower end of the income distribution.Šiame straipsnyje analizuojama perskirstomoji pridėtinės vertės mokesčio (PVM) funkcija Lietuvoje. Pirmiausiai yra vertinami skurdesnių ir turtingesnių namų ūkių taupymo ir išlaidų struktūros skirtumai. Analizuojama, kokią dalį savo pajamų skirtingiems pajamų deciliams priskiriami namų ūkiai išleidžia skirtingais PVM tarifais apmokestinamoms prekių ir paslaugų grupėms. Vertinama, kaip PVM bendrai ir atskiri sumažinti PVM tarifai keičia gyventojų pajamų pasiskirstymą, pajamų nelygybę Lietuvoje. Daroma išvada, kad PVM yra regresyvus mokestis, padidinantis gyventojų pajamų nelygybę. Tačiau taikomi mažesni PVM tarifai kai kuriems maisto produktams bei šildymui, kuriems skiriamos išlaidos sudaro didelę mažesnių pajamų namų ūkių biudžetų dalį, vaidina labiau perskirstomąjį vaidmenį. PVM pokyčiai ekonominės krizės laikotarpiu sumažino socialinį teisingumą ir labiau padidino mokestinę naštą, ypatingai pajamų pasiskirstymo apačioje esantiems namų ūkiams

Pajamų perskirstymas formuojantis gerovės kapitalizmui Lietuvoje

This dissertation analyses changes in income redistribution through the lens of market-state (private-public) nexus. The main goal of the dissertation is to explore the impact of taxes and benefits on income redistribution among different population groups while aiming for social welfare in emerging welfare capitalism Lithuania. This dissertation analyses the changes in market income and primary income inequality among households and individuals. Changes in public opinion towards desirable income redistribution level and state’s role in distribution process during the last two decades are evaluated as well, stressing the demand for redistribution. Dissertation analyses the impact of taxes and benefits on disposable income inequality and consequences for different socio-economic groups. Relative importance, size and progressivity of redistributive instruments are evaluated. Changes in income redistribution are associated with the changes in tax-benefit legislation. Finally, considering the relative importance of taxes and benefits for income inequality, dissertation contributes to the on-going discussion on the kind of welfare regime forming in Lithuania