Decent Work Indicators

Total Page:16

File Type:pdf, Size:1020Kb

Decent Work Indicators DECENT WORK INDICATORS GUIDELINES FOR PRODUCERS AND USERS OF STATISTICAL AND LEGAL FRAMEWORK INDICATORS ILO MANUAL Second version December 2013 Copyright © International Labour Organization 2012, 2013 First published 2012 Second edition 2013 Publications of the International Labour Office enjoy copyright under Protocol 2 of the Universal Copyright Convention. Nevertheless, short excerpts from them may be reproduced without authorization, on condition that the source is indicated. For rights of reproduction or translation, application should be made to ILO Publications (Rights and Permissions), International Labour Office, CH-1211 Geneva 22, Switzerland, or by email: [email protected]. The International Labour Office welcomes such applications. Libraries, institutions and other users registered with reproduction rights organizations may make copies in accordance with the licences issued to them for this purpose. Visit www.ifrro.org to find the reproduction rights organization in your country. ILO Cataloguing in Publication Data Decent work indicators : guidelines for producers and users of statistical and legal framework indicators: ILO manual: second version / International Labour Office. - Geneva: ILO, 2013 ISBN: 9789221280187; 9789221280194 (web pdf) International Labour Office decent work / equal employment opportunity / working conditions / social security / social dialogue / economic indicator / definition 13.01.1 The designations employed in ILO publications, which are in conformity with United Nations practice, and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the International Labour Office concerning the legal status of any country, area or territory or of its authorities, or concerning the delimitation of its frontiers. The responsibility for opinions expressed in signed articles, studies and other contributions rests solely with their authors, and publication does not constitute an endorsement by the International Labour Office of the opinions expressed in them. Reference to names of firms and commercial products and processes does not imply their endorsement by the International Labour Office, and any failure to mention a particular firm, commercial product or process is not a sign of disapproval. ILO publications and electronic products can be obtained through major booksellers or ILO local offices in many countries, or direct from ILO Publications, International Labour Office, CH-1211 Geneva 22, Switzerland. Catalogues or lists of new publications are available free of charge from the above address, or by email: [email protected] Visit our web site: www.ilo.org/publns Printed in Switzerland Disclaimer This quick reference manual summarizes a selection of conventions and recommendations for information purposes and do not replace consultation of the authoritative texts. These can be found on the ILO website: For Statistical Information: http://www.ilo.org/global/statistics-and-databases/standards-and-guidelines/lang-- en/index.htm For Legal Information: www.ilo.org/normes. Summaries in this manual draw on the summaries available on NORMES website: http://www.ilo.org/global/standards/subjects-covered-by-international-labour-standards/lang--en/index.htm Contents Contents ............................................................................................................................................................................... iii List of decent work statistical indicators ............................................................................................................... iv List of legal framework indicators ............................................................................................................................. v List of tables of decent work indicators ................................................................................................................ vii Abbreviations ................................................................................................................................................................. viii Preface .................................................................................................................................................................................. ix Acknowledgements ..........................................................................................................................................................x General introduction .................................................................................................................................................... 12 Presentation of the statistical indicators ............................................................................................................. 18 Box 1. New international recommendations concerning statistics of work, employment and labour underutilization and the implications for key statistical concept definitions used in the Manual .............................................................................................................................................. 21 Presentation of the legal framework indicators ............................................................................................... 23 Chapter1. Employment opportunities .................................................................................................................. 27 Chapter 2. Adequate earnings and productive work ...................................................................................... 65 Chapter 3. Decent working time .............................................................................................................................. 91 Chapter 4. Combining work, family and personal life .................................................................................. 106 Chapter 5. Work that should be abolished ........................................................................................................ 112 Chapter 6. Stability and security of work .......................................................................................................... 127 Chapter 7. Equal opportunity and treatment in employment .................................................................. 141 Chapter 8. Safe work environment ...................................................................................................................... 154 Chapter 9. Social security ......................................................................................................................................... 169 Chapter 10. Social dialogue, workers’ and employers’ representation ................................................ 190 Chapter 11. Economic and social context for decent work ........................................................................ 206 ANNEX .............................................................................................................................................................................. 243 Annex 1. Types of sources for statistical decent work indicators ........................................................... 244 Annex 2. Classifications used to disaggregate statistical indicator data .............................................. 248 References ...................................................................................................................................................................... 250 List of decent work statistical indicators EMPL-1. Employment-to-population ratio (EPR) - (M) ............................................................. EMPL-2. Unemployment rate (UR) - (M) ................................................................................. EMPL-3. Youth not in employment, education or training (NEET), 15-24 years - (M) .............. EMPL-4. Informal employment rate (IER) - (M) ....................................................................... EMPL-5. Labour force participation rate (LFPR) - (A) .............................................................. EMPL-6. Youth unemployment rate (YUR), 15-24 years - (A) ................................................. EMPL-7. Unemployment by level of educational attainment (ULEA) - (A) ............................... EMPL-8. Employment by status in employment (ESE) - (A) .................................................... EMPL-9. Proportion of own-account workers and contributing family workers in total employment (POACFW) - (A) .................................................................................................. EMPL-10. Share of wage employment in non-agricultural employment (SENAE) - (A) ............ EARN-1. Working poverty rate (WPR) - (M) ............................................................................ EARN-2. Employees with low pay rate (ELPR) - (M) ............................................................... EARN-3. Average hourly earnings by occupation group (AHE) - (A) ....................................... EARN-4. Average real wages (ARW) - (A) .............................................................................. EARN-5. Minimum wage as percentage of median wage - (A) ................................................ EARN-6. Manufacturing wage index - (A) ................................................................................ EARN-7. Employees with recent job training (past year / past 4 weeks) - (A) TIME-1. Employment in excessive working time (more than 48 hours per week) - (M) ...........
Recommended publications
  • Ilo Orientations for a Trade Union Action in Favour of the Promotion of Decent Work in Africa
    ILO ORIENTATIONS FOR A TRADE UNION ACTION IN FAVOUR OF THE PROMOTION OF DECENT WORK IN AFRICA DECENT WORK AGENDA By Fred PARRY, ILO What is the challenge? Nearly 500 million workers – more than 16 per cent of the global workforce – don’t earn enough to lift themselves and their families above the US $ 1 per person, per day poverty line. More than 43 per cent live below the US $ 2 per person per day threshold. What is the challenge? 66 million young people are unemployed Globally, the unemployment rate for young people is two to three times higher than for adults. What is the challenge? More women are working than ever before yet they are more likely than men to get low-productivity low- paid, vulnerable jobs, with no social protection, basic rights nor voice at work What is the challenge? In 2005 there were 191 million migrants – living outside their country of origin or citizenship Many working in precarious and unprotected conditions in the growing informal economy What is the challenge? 218 million children aged 5 – 17 are child labourers. More than half engaged in hazardous work At least 12.3 million people worldwide people worldwide are victims of forced labour Responding to the globalization challenge How to achieve a fair globalization and sustainable development? How do societies help people build a better future for themselves and their children? What is the ILO response? A decent work agenda based on… Rights Employment Protection Dialogue Rights People need representation Opportunities to participate To voice their views To obtain their rights and earn respect Employment The principal route out of poverty is work Poverty elimination requires that the economy generates opportunities for investment, entrepreneurship, job creation and sustainable livelihoods Protection Fewer than 10 percent of people in the poorest countries have adequate social security protection Basic social protection – such as health care and retirement security – is as a foundation for participating productively in society and the economy.
    [Show full text]
  • Decent Wodk and the 2030 Agenda Fod Sustainable
    PARTNERSHIPS NO FOR THE GOALS POVERTY PEACE, JUSTICE ZERO AND STRONG HUNGER INSTITUTIONS LIFE ON LAND GOOD HEALTH AND WELL-BEING LIFE BELOW WATER QUALITY EDUCATION DECENT WORK AND THE CLIMATE GENDER ACTION 2030 AGENDA EQUALITY FOR SUSTAINABLE DEVELOPMENT CLEAN WATER RESPONSIBLE CONSUMPTION AND SANITATION AND PRODUCTION SUSTAINABLE CITIES AFFORDABLE AND AND COMMUNITIES CLEAN ENERGY REDUCED DECENT WORK AND ECONOMIC GROWTH INEQUALITIES INDUSTRY, INNOVATION AND INFRASTRUCTURE It is no wonder that people put a decent job among their top DECENT WORK priorities in the global consultations for the 2030 Agenda. IS NOT JUST A GOAL – As UN Secretary-General Ban Ki-moon has said, the 2030 goals IT IS A DRIVER “address the requirements for all humanity to be able to live decent lives free from poverty, hunger and inequality, with all men and OF SUSTAINABLE DEVELOPMENT women, girls and boys able to develop their full potential. They commit More people in decent jobs means stronger and more inclusive economic growth. all of us to be responsible global citizens, caring for the less fortunate, Improved growth means more resources to create decent jobs. It is a simple equation but as well as for our planet’s ecosystems and climate action on which one that has been largely neglected in international policy-making both before and after all life depends”. the 2008 fi nancial crisis. With the 2030 Agenda for Sustainable Development we have We cannot understate the challenges that lie ahead for the world of work. a once-in-a-generation chance to make a change and improve the lives of billions.
    [Show full text]
  • Fairtrade Certification, Labor Standards, and Labor Rights Comparative Innovations and Persistent Challenges
    LAURA T. RAYNOLDS Professor, Department of Sociology, Director, Center for Fair & Alternative Trade, Colorado State University Email: [email protected] Fairtrade Certification, Labor Standards, and Labor Rights Comparative Innovations and Persistent Challenges ABSTRACT Fairtrade International certification is the primary social certification in the agro-food sector in- tended to promote the well-being and empowerment of farmers and workers in the Global South. Although Fairtrade’s farmer program is well studied, far less is known about its labor certification. Helping fill this gap, this article provides a systematic account of Fairtrade’s labor certification system and standards and com- pares it to four other voluntary programs addressing labor conditions in global agro-export sectors. The study explains how Fairtrade International institutionalizes its equity and empowerment goals in its labor certifica- tion system and its recently revised labor standards. Drawing on critiques of compliance-based labor stand- ards programs and proposals regarding the central features of a ‘beyond compliance’ approach, the inquiry focuses on Fairtrade’s efforts to promote inclusive governance, participatory oversight, and enabling rights. I argue that Fairtrade is making important, but incomplete, advances in each domain, pursuing a ‘worker- enabling compliance’ model based on new audit report sharing, living wage, and unionization requirements and its established Premium Program. While Fairtrade pursues more robust ‘beyond compliance’ advances than competing programs, the study finds that, like other voluntary initiatives, Fairtrade faces critical challenges in implementing its standards and realizing its empowerment goals. KEYWORDS fair trade, Fairtrade International, multi-stakeholder initiatives, certification, voluntary standards, labor rights INTRODUCTION Voluntary certification systems seeking to improve social and environmental conditions in global production have recently proliferated.
    [Show full text]
  • UNEMPLOYMENT and LABOR FORCE PARTICIPATION: a PANEL COINTEGRATION ANALYSIS for EUROPEAN COUNTRIES OZERKEK, Yasemin Abstract This
    Applied Econometrics and International Development Vol. 13-1 (2013) UNEMPLOYMENT AND LABOR FORCE PARTICIPATION: A PANEL COINTEGRATION ANALYSIS FOR EUROPEAN COUNTRIES OZERKEK, Yasemin* Abstract This paper investigates the long-run relationship between unemployment and labor force participation and analyzes the existence of added/discouraged worker effect, which has potential impact on economic growth and development. Using panel cointegration techniques for a panel of European countries (1983-2009), the empirical results show that this long-term relation exists for only females and there is discouraged worker effect for them. Thus, female unemployment is undercount. Keywords: labor-force participation rate, unemployment rate, discouraged worker effect, panel cointegration, economic development JEL Codes: J20, J60, O15, O52 1. Introduction The link between labor force participation and unemployment has long been a key concern in the literature. There is general agreement that unemployment tends to cause workers to leave the labor force (Schwietzer and Smith, 1974). A discouraged worker is one who stopped actively searching for jobs because he does not think he can find work. Discouraged workers are out of the labor force and hence are not taken into account in the calculation of unemployment rate. Since unemployment rate disguises discouraged workers, labor-force participation rate has a central role in giving clues about the employment market and the overall health of the economy.1 Murphy and Topel (1997) and Gustavsson and Österholm (2006) mention that discouraged workers, who have withdrawn from labor force for market-driven reasons, can considerably affect the informational value of the unemployment rate as a macroeconomic indicator. The relationship between unemployment and labor-force participation is an important concern in the fields of labor economics and development economics as well.
    [Show full text]
  • Decent Work with a Living Wage, in the Global Labour Market: from Gglobalization to Flexicurity
    Loyola University Chicago, School of Law LAW eCommons Faculty Publications & Other Works 2008 Decent Work with a Living Wage, in The Global Labour Market: From GGlobalization to Flexicurity. Michael J. Zimmer Loyola University Chicago, [email protected] Follow this and additional works at: http://lawecommons.luc.edu/facpubs Part of the Labor and Employment Law Commons Recommended Citation Zimmer, Michael J., Decent Work with a Living Wage, in The Global Labour Market: From GGlobalization to Flexicurity, 65 Bulletin for Comparative Industrial Relations 61 (2008). This Article is brought to you for free and open access by LAW eCommons. It has been accepted for inclusion in Faculty Publications & Other Works by an authorized administrator of LAW eCommons. For more information, please contact [email protected]. Chapter 4 Decent Work with a Living Wage Michael J. Zimmer 1. INTRODUCTION Globalization has had, and presumably will continue to have, many effects on labor and employment around much of the world.1 What it has not caused, however, is the end of labor law. The real question is how labor law can respond to the challenges presented by globalization. In order to promote an efficacious labor law, it is my thesis that a new global goal should be added to the labor law agenda – decent work with a living wage. The 1998 Declaration of the ILO setting forth fundamental labor principles should be expanded to include decent work with a living wage. The goal of decent work with a living wage can help keep labor law viable because it can be the organizing principle for a broad array of unions and workers worldwide as well as other interested groups to push for its implementa- tion as a matter of regional and national law.
    [Show full text]
  • (DWCP) in Uzbekistan
    Performance Evaluation Support for Implementation of the Decent Work Country Programme (DWCP) in Uzbekistan Final Report June 29, 2020 Evaluators: Lead Evaluator: Zehra Kacapor-Dzihic, Institute for Development Impact Assistant Evaluator: Jasna Zarkovic, Institute for Development Impact QED Evaluation Partner DISCLAIMER Funding for this evaluation was provided by the United States Department of Labor under Task Order number 1605DC-18-F-00417. Points of view or opinions in this evaluation report do not necessarily reflect the views or policies of the United States Department of Labor, nor does the mention of trade names, commercial products, or organizations imply endorsement by the United States Government. i ACKNOWLEGEMENTS The following report is a final performance evaluation of the Support for Implementation of the Decent Work Country Programme (DWCP) in Uzbekistan. The evaluation report was prepared by lead evaluator Zehra Kacapor-Dzihic and Jasna Zarkovic who served as assistant evaluator. The evaluation team would like to thank government officials, social partners, and ILO officials who were interviewed remotely and shared their time, feedback and expertise throughout the evaluation. Special thanks go to the project staff who coordinated remote interviews for primary data collection during the COVID-19 pandemic. ii TABLE OF CONTENTS LIST OF ACRONYMS ................................................................................................................ v EXECUTIVE SUMMARY ........................................................................................................
    [Show full text]
  • ED309204.Pdf
    DOCUMENT RESUME ED 309 204 UD 026 853 AUTHOR O'Neill, June; And Others TITLE The Economic Progress of Black Men in America. Clearinghouse Publication 91. INSTITUTION Commission on Civil Rights, Washington, D.C. PUB DATE Oct 86 NOTE 166p. AVAILABLE FROMUnited States Commission on Civil Rights, Washington, DC 20425. PUB TYPE Reports - Research/Technical (143) EDRS PRICE MF01/PC07 Plus Postage. DErCRIPTORS *Black Employment; Blacks; Civil Rights Legislation; *Economically Disadvantaged; *Education Work Relationship; Equal Opportunities (Jobs); Labor Market; *Males; Multivariate Analysis; *Racial Differences; Racial Discrimination; Research Proposals; *Salary Wage Differentials; Unemployment IDENTIFIERS '.*Economic Equity ABSTRACT This report attempts to identify and analyze the causes of the differences between the earnings and employment of black males and white males. Although the earnings gap between black and white men was substantially reduced between 1940 and 1980, black men still earn less than white men. While the relative earnings of black men has risen since 1940, their relative employment has declined. Factors that influence the earnings gap include the following: (1) discrimination; (2) education; (3) region of residence; (4) industrial sector; and (5) marital status. The report finds that while a narrowing of racial differences in worker characteristics accounts for part of the earnings convergence, other factors, including declining racial prejudice, federal civil rights policies, and unmeasured changes in employment skills,
    [Show full text]
  • Interwar Unemployment in International Perspective
    IRLE IRLE WORKING PAPER #12-88 April 1988 Interwar Unemployment In International Perspective Barry Eichengreen and Tim Hatton Cite as: Barry Eichengreen and Tim Hatton. (1988). “Interwar Unemployment In International Perspective.” IRLE Working Paper No. 12-88. http://irle.berkeley.edu/workingpapers/12-88.pdf irle.berkeley.edu/workingpapers Institute for Research on Labor and Employment UC Berkeley Title: Interwar Unemployment in International Perspective Author: Eichengreen, Barry, University of California, Berkeley Hatton, Tim, University of Essex Publication Date: 04-01-1988 Series: Working Paper Series Publication Info: Working Paper Series, Institute for Research on Labor and Employment, UC Berkeley Permalink: http://escholarship.org/uc/item/7bw188gk Keywords: Eichengreen, Hatton, unemployment, international perspective Copyright Information: All rights reserved unless otherwise indicated. Contact the author or original publisher for any necessary permissions. eScholarship is not the copyright owner for deposited works. Learn more at http://www.escholarship.org/help_copyright.html#reuse eScholarship provides open access, scholarly publishing services to the University of California and delivers a dynamic research platform to scholars worldwide. Interwar Unemployment in International Perspective Barry Eichengreen University of California, Berkeley Tim Hatton University of Essex January 1988 This paper is the editors' introduction to a volume of the same name, to be published by Martinus Nijhoff later this year. INTERWAR UNEMPLOYMENT IN INTERNATIONAL PERSPECTIVE The outstanding internal economic problem of the interwar period in all countries studied was undoubtedly unemployment. Next to war, unemployment has been the most widespread, most insidious and most corroding malady of our generation; it is the specific disease of western countries in our time.
    [Show full text]
  • Decent Work: the International Labour Organization Agenda
    Decent Work: The International Labour Organization Agenda by Werner Sengenberger Dialogue and Cooperation 2/2001 Friedrich-Ebert-Stiftung Department for Development Policy - Dialogue on Globalization - Hiroshimastr. 17 10785 Berlin Tel.:0049-30-26936-914 Fax: 0049-30-26935-959 [email protected] www.fes.de/globalization The opinions expressed in this paper do not necessarily reflect the views of the Friedrich-Ebert- Stiftung or the organisations for which the author works. 01/04/03 17:22 Decent Work: The ILO Agenda Decent Work: The International Labour Organization Agenda1 Werner Sengenberger Decent Work: The Concept In keeping with its charter, the International objectives for the achievement of decent Labour Organization (ILO) has the mission work: of improving the work and living conditions of individuals. Since its founding 1. The Fostering of Rights at Work in 1919, the organization has made an The classic ILO task since its founding in effort to create a social framework for peace 1919 has been setting international work and stability. This takes place not least on and social standards. Since then, the the basis of the realization, documented in international code of standards has grown the founding charter, that there can be no to encompass more than 180 conventions world peace without social peace within and recommendations. When a member member states – an insight clearly as country ratifies an ILO Convention, it contemporary as the earlier ILO message commits itself to the legally binding, which stated that as long as there is poverty international obligation of observing and anywhere in the world, the prosperity of implementing this standard.
    [Show full text]
  • Women in the World of Work. Pending Challenges for Achieving Effective Equality in Latin America and the Caribbean.Thematic Labour Overview, 2019
    5 5 THEMATIC Labour Women in the World of Work Pending Challenges for Achieving Effective Equality in Latin America and the Caribbean 5 Women in the World of Work Pending Challenges for Achieving Effective Equality in Latin America and the Caribbean Copyright © International Labour Organization 2019 First published 2019 Publications of the International Labour Office enjoy copyright under Protocol 2 of the Universal Copyright Convention. Nevertheless, short excerpts from them may be reproduced without authorization, on condition that the source is indicated. For rights of reproduction or translation, application should be made to ILO Publications (Rights and Licensing), International Labour Office, CH-1211 Geneva 22, Switzerland, or by email: [email protected]. The International Labour Office welcomes such applications. Libraries, institutions and other users registered with a reproduction rights organ- ization may make copies in accordance with the licences issued to them for this purpose. Visit www.ifrro.org to find the reproduction rights organization in your country. ILO Women in the world of work. Pending Challenges for Achieving Effective Equality in Latin America and the Caribbean.Thematic Labour Overview, 2019. Lima: ILO / Regional Office for Latin America and the Caribbean, 2019. 188 p. Employment, labour market, gender, labour income, self-employment, equality, Latin America, Central America, Caribbean. ISSN: 2521-7437 (printed edition) ISSN: 2414-6021 (pdf web edition) ILO Cataloguing in Publication Data The designations employed in ILO publications, which are in conformity with United Nations practice, and the presentation of material therein do not imply the expression of any opinion whatsoever on the part of the International Labour Office concerning the legal status of any country, area or territory or of its author- ities, or concerning the delimitation of its frontiers.
    [Show full text]
  • Discouraged Worker Effects and Barriers Against Employment for Immigrant and Non-Immigrant Women
    A Service of Leibniz-Informationszentrum econstor Wirtschaft Leibniz Information Centre Make Your Publications Visible. zbw for Economics Dagsvik, John K.; Kornstad, Tom; Skjerpen, Terje Working Paper Discouraged worker effects and barriers against employment for immigrant and non-immigrant women Discussion Papers, No. 845 Provided in Cooperation with: Research Department, Statistics Norway, Oslo Suggested Citation: Dagsvik, John K.; Kornstad, Tom; Skjerpen, Terje (2016) : Discouraged worker effects and barriers against employment for immigrant and non-immigrant women, Discussion Papers, No. 845, Statistics Norway, Research Department, Oslo This Version is available at: http://hdl.handle.net/10419/192827 Standard-Nutzungsbedingungen: Terms of use: Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Documents in EconStor may be saved and copied for your Zwecken und zum Privatgebrauch gespeichert und kopiert werden. personal and scholarly purposes. Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle You are not to copy documents for public or commercial Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich purposes, to exhibit the documents publicly, to make them machen, vertreiben oder anderweitig nutzen. publicly available on the internet, or to distribute or otherwise use the documents in public. Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, If the documents have been made available under an Open gelten abweichend von diesen Nutzungsbedingungen die in der dort Content Licence (especially Creative Commons Licences), you genannten Lizenz gewährten Nutzungsrechte. may exercise further usage rights as specified in the indicated licence. www.econstor.eu Discussion Papers Statistics Norway Research department No. 845 • August 2016 John K. Dagsvik, Tom Kornstad og Terje Skjerpen Discouraged worker effects and barriers against employment for immigrant and non-immigrant women Discussion Papers No.
    [Show full text]
  • Working Time and the Future of Work in Canada a Nova Scotia Gpi Case Study
    M E A S U R I N G S U S T A I N A B L E D E V E L O P M E N T A P P L I C A T I O N O F T H E G E N U I N E P R O G R E S S I N D E X T O N O V A S C O T I A WORKING TIME AND THE FUTURE OF WORK IN CANADA A NOVA SCOTIA GPI CASE STUDY Prepared by: Linda Pannozzo BSc, BEd, BJ and Ronald Colman, Ph.D April, 2004 GENUINE PROGRESS INDEX 2 Measuring Sustainable Development ACKNOWLEDGEMENTS GPI Atlantic is grateful to Health Canada for providing funding support for research on major sections of this report as part of a research program on the health impacts of economic change. The author wishes to thank all those who directly helped with this report by providing detailed information upon request. This includes Anders Hayden, Juliet Schor, Andrew Harvey, Mike McCracken, Larry Haiven, Frank Reid, Andrew Heisz, Colin Dodds, and Laura Landon. Thanks also go out to Mary MacInnis, a Certified Accountant in Chester, Nova Scotia, who provided income tax simulations free of charge at her busiest time of year. The reviewers of this report, who generously offered their time, patience, and expertise were Anders Hayden, Andrew Harvey, Juliet Schor, Mike McCracken, Andrew Heisz, and Arthur Donner. Their help and input has been invaluable. During the research stage of this report the pioneering work of many individuals provided the inspiration needed to continue.
    [Show full text]