Earmarked Tax Research Articles

Operational and organizational variation in determinants of policy implementation success: the case of policies that earmark taxes for behavioral health services

BackgroundResearch on determinants of health policy implementation is limited, and conceptualizations of evidence and implementation success are evolving in the field. This study aimed to identify determinants of perceived policy implementation success and assess whether these determinants vary according to: (1) how policy implementation success is operationally defined [i.e., broadly vs. narrowly related to evidence-based practice (EBP) reach] and (2) the role of a person’s organization in policy implementation. The study focuses on policies that earmark taxes for behavioral health services.MethodsWeb-based surveys of professionals involved with earmarked tax policy implementation were conducted between 2022 and 2023 (N = 272). The primary dependent variable was a 9-item score that broadly assessed perceptions of the tax policy positively impacting multiple dimensions of outcomes. The secondary dependent variable was a single item that narrowly assessed perceptions of the tax policy increasing EBP reach. Independent variables were scores mapped to determinants in the Exploration, Preparation, Implementation, and Sustainment (EPIS) framework. Multiple linear regression estimated associations between measures of determinants and policy implementation success.ResultsPerceptions of tax attributes (innovation determinant), tax EBP implementation climate (inner-context determinant), and inter-agency collaboration in tax policy implementation (outer-context and bridging factor determinant) were significantly associated with perceptions of policy implementation success. However, the magnitude of associations varied according to how success was operationalized and by respondent organization type. For example, the magnitude of the association between tax attributes and implementation success was 42% smaller among respondents at direct service organizations than non-direct service organizations when implementation success was operationalized broadly in terms of generating positive impacts (β = 0.37 vs. β = 0.64), and 61% smaller when success was operationalized narrowly in terms of EBP reach (β = 0.23 vs. β = 0.59). Conversely, when success was operationalized narrowly as EBP reach, the magnitude of the association between EBP implementation climate and implementation success was large and significant among respondents at direct service organizations while it was not significant among respondents from non-direct service organizations (β = 0.48 vs. β=-0.06).ConclusionDeterminants of perceived policy implementation success may vary according to how policy implementation success is defined and the role of a person’s organization in policy implementation. This has implications for implementation science and selecting policy implementation strategies.

Acceptability and feasibility of policy implementation strategies for taxes earmarked for behavioral health services.

This study's aims are to: (1) Compare the acceptability and feasibility of five types of implementation strategies that could be deployed to increase the reach of evidence-based practices (EBPs) with revenue from policies that earmark taxes for behavioral health services, and (2) Illustrate how definitions of implementation strategies and measures of acceptability and feasibility can be used in policy-focused implementation science research. Web-based surveys of public agency and community organization professionals involved with earmarked tax policy implementation were completed in 2022-2023 (N = 211, response rate = 24.9%). Respondents rated the acceptability and feasibility of five types of implementation strategies (dissemination, implementation process, integration, capacity-building, and scale-up). Aggregate acceptability and feasibility scores were calculated for each type of strategy (scoring range 4-20). Analyses of variance compared scores across strategies and between organizational actor types. For acceptability, capacity-building strategies had the highest rating (M = 16.3, SD = 3.0), significantly higher than each of the four other strategies, p ≤ . 004), and scale-up strategies had the lowest rating (M = 15.6). For feasibility, dissemination strategies had the highest rating (M = 15.3, significantly higher than three of the other strategies, p ≤ .002) and scale-up strategies had the lowest rating (M = 14.4). Capacity-building and dissemination strategies may be well-received and readily deployed by policy implementers to support EBPs implementation with revenue from taxes earmarked for behavioral health services. Adapting definitions of implementation strategies for policy-focused topics, and applying established measures of acceptability and feasibility to these strategies, demonstrates utility as an approach to advance research on policy-focused implementation strategies.

Financing Healthcare With Earmarked Taxes

Financing Healthcare With Earmarked Taxes

A Tale of Two Taxes: Implementation of Earmarked Taxes for Behavioral Health Services in California and Washington State.

The authors sought to characterize perceptions of the impacts, attributes, and support for taxes earmarked for behavioral health services and to compare perceptions of the taxes among professionals in California and Washington, two states differing in earmarked tax designs. Surveys were completed by 155 public agency and community organization professionals involved in tax implementation in California (N=87) and Washington State (N=68) during 2022-2023 (29% response rate). Respondents indicated their perceptions of the taxes' impacts, attributes, and support. Responses were summed as aggregate scores and were also analyzed as individual items. Bivariate analyses were used to compare responses of professionals in California versus Washington State. Earmarked taxes were generally regarded positively. Of the respondents, >80% strongly agreed that the taxes increased funding for services and were helpful, and only 10% strongly agreed that the taxes decreased behavioral health funding from other sources. Substantially more respondents in California than in Washington State strongly agreed that taxes' reporting requirements were complicated (45% vs. 5%, p<0.001) and that the taxes increased unjustified scrutiny of services or systems (33% vs. 2%, p<0.001). However, more respondents in California than in Washington State also strongly agreed that the taxes increased public awareness about behavioral health (56% vs. 15%, p<0.001) and decreased behavioral health stigma (47% vs. 14%, p<0.001). Perceptions of the strengths and weaknesses of taxes earmarked for behavioral health services may vary by design features of the tax. Such features include stigma-reduction initiatives and tax spending and reporting requirements.

Providing a model for financing the treatment costs during biological crises using the fiscal space development approach

BackgroundExpanding fiscal space for health can be defined as providing additional budgetary resources for health, which is highly important during biological crises. This study aimed to provide a model for financing the treatment costs during biological crises using the development of the fiscal space approach.MethodsThis study employed a descriptive mixed-method design, consisting of three stages. In the first stage, a systematic review of relevant literature was conducted using multiple databases, including Scopus, PubMed, and Google Scholar. A total of 45 studies that met the inclusion criteria were selected. In the second stage, a panel of 14 experts identified five primary and 32 secondary strategies using an open questionnaire. Any additional strategies not identified during the literature review were added if a consensus was reached by experts. In the final stage, the Best Worst Method (BWM) was used to prioritize the identified strategies and sub-strategies based on their feasibility, effectiveness, quick yield, and fairness.ResultsFive strategies and fifty sub-strategies were identified. The most important strategies were the increase in health sector-specific resources (0.3889), increase in efficiency of health expenditures (0.2778), structural reforms (0.1111), health sector-specific grants and foreign aid (0.1667), and conducive macroeconomic conditions (0.05556). The most important sub-strategies were establishing and increasing earmarked taxes for the health sector (0.0140), expanding Universal Health Coverage (UHC) plans (0.0103), attracting the participation of non-governmental organizations (NGOs) and charitable organizations in the health sector (0.0096), integrating basic social insurance funds (0.0934), and tax exemptions for economic activists in the health sector (0.009303) during the crisis.ConclusionThis study identified five main strategies and 50 sub-strategies for financing the treatment costs during biological crises. The most important strategies were increasing health sector-specific resources, improving efficiency of health expenditures, and implementing structural reforms. To finance health expenditures, harmful and luxury goods taxes can be increased and allocated to the health sector during crises. UHC plans should be improved and expanded, and the capacity of NGOs and charitable organizations should be better utilized during crises.

Willingness to pay for hosting the Tour de France

This paper uses the contingent valuation method to estimate the willingness to pay for hosting the Tour de France start 2022 in Denmark. Using a dichotomous choice format with a one-off tax payment, we estimate a total economic value between €12.8–26.0 million for the 2.788 million Danish households, with €14.7 as our preferred estimate. Spike models reveal that the likelihood of voting in favor of an earmarked tax to retain the Tour de France in Denmark decreases with the physical distance from the route. Moreover, we find a negative effect of living in one of the host municipalities (start or finish of a stage), ceteris paribus. This indicates that if non-use values are higher for residents living in a host municipality, they are offset by the negative externalities associated with hosting.

Investment Obligations and Levies on VOD Media Service Providers and Cultural Policies of Member States

Digital video streaming platforms that provide on-demand services are subject to financial contributions stemming from media policy regulations in different countries, including the majority of EU Member States. In particular, such financial obligations include direct investments in European media works or indirect levies for national film funds. In 2018, the European Union revised the Audiovisual Media Services Directive, extending the scope of the financial obligations to cover not only the domestic media service providers established in the country that requires financial contribution but also foreign media service providers targeting the audience in this state. The provision was transposed (or is considered to be transposed) in the domestic legislation of at least 14 EU Member States. Yet, the technical design of the respective domestic provisions significantly varies, which can lead to distortive effects on investments and trade in the European Union, including due to the risk of double imposition of financial obligations by several Member States on the same income. In this article, the authors analyse tax-related issues regarding financial obligations, namely how certain well-established cross-border tax mechanisms can enhance the legislative AVMSD framework to achieve a better balance between the societal policy goal of promoting European culture, on one hand, and respecting economic rights in the implementation of the financial obligations for audiovisual media service providers under article 13(2) of the AVMSD on the other. From an international tax perspective, the authors analyse whether financial obligations, in particular the levy for national film funds, can be regarded as an earmarked tax on business income, its compatibility with double tax treaties, as well as whether it is covered by the commitment of the OECD Inclusive Framework Members to remove the unilateral measures similar to digital services taxes (DSTs) for the purposes of OECD Pillar One.

Explaining specific taxes management and use in the health sector: a qualitative study

Background and aimBeing the major source of revenue and essential economic tool for policymakers to improve public health, taxes contribute to government spending on the development of health care facilities and services. Given the financial challenges facing the health sector together with the public health issues that affect each society, placing specific taxes on some goods, services, and activities can be effective in this regard. The study aims to explain the various dimensions of specific taxes in the health sector and management of these resources in order to achieve the health system goals.Materials and methodsThis study with a qualitative research design was conducted using semi-structured interviews with open-ended questions in 2020–2021. In total, 38 managers, policymakers, economists, key experts, and other individuals, as informants, were interviewed. Purposive and snowball with maximum variation was also employed. As well, content analysis was utilized to shed light on the data. The transcribed interviews were further imported into MAXQDA for extracting and classifying the relevant codes.FindingsIn this study, 5 main themes and 23 subthemes were labeled. The main themes accordingly included “Objectives and Conditions of Specific Health Taxes”, “Earmarked Taxes”, “Taxes on Goods and Measures of Harmful to Health”, “Value-Added Taxes”, and “Green Taxes”.Discussion and conclusionConsidering the specific taxes in the health sector, i.e., taxes on goods and measures of harmful to health, value-added taxes, and green taxes, all taxation and pricing policies need to take account of the effects as well as the advantages and disadvantages of types of taxes, a country’s economic structure, the conditions of industries and manufacturing enterprises, cultural aspects in society, and peoples’ socioeconomic status.

In Case You Haven't Heard…

Could earmarking recreational marijuana taxes for investments in mental health offset the potential health consequences of marijuana legalization, while retaining its benefits to communities?, NYU News reported April 1. “If more and more states are passing recreational marijuana laws and adding excise taxes, then it would make sense that at least some of this is earmarked for mental health,” says NYU School of Global Public Health's Jonathan Purtle, an associate professor of public health policy and management and the author of a new JAMAHealth Forum paper arguing that the earmarked taxes have the potential to help millions. Right now, most states don't earmark marijuana tax revenue for mental health. Just six states — Connecticut, Illinois, Montana, New York, Oregon, and Washington — mention mental health in their recreational marijuana tax codes, but only in combination with substance use, providing no guarantee that any revenue will be spent on mental health in addition to substance use services. “We found that earmarking a quarter of marijuana tax revenue is not nominal — it's a lot of money, and could help a lot of people,” said Purtle.

Taxing Artificial Intelligence and Robots: Critical Assessment of Potential Policy Solutions and Recommendation for Alternative Approaches

In recent years, investments in technology have resulted in an exponential growth of AI/robots. It is argued that some of these innovations are able to outperform and replace humans in various types of jobs. Accordingly, concerns regarding government revenues have been raised, as AI/robots could trigger widespread unemployment with the result that less tax revenue will accrue to the government. This contribution, as a start, analyses whether or not this is truly a concern. In order to do so, the authors map the Industrial Revolution(s) that humankind has witnessed and then conduct a literature review of economic and demographic studies relevant to the debate. The economic studies indicate two different directions, that is, some argue that AI/robots (Industry 4.0) will increase human jobs whereas others argue that jobs could disappear. At the same time, the demographic perspective indicates that a purely economic employment-focused view of AI/robots is bound to lead to inconclusive results. Assuming that this is a probable concern, the authors summarize selected measures taken by governments as well as the various options that have been considered in academic literature to introduce taxes on AI/robots. Subsequently, the authors analyse the various “taxing” options from the perspective of commonly accepted tax policy principles applicable to electronic commerce (Ottawa Taxation Framework conditions). This analysis indicates that several proposals (e.g. proposals that treat AI/robots as independently taxable subjects or proposals that attribute income to owners of AI/robots) breach the principles of (i) neutrality; (ii) simplicity and certainty; (iii) efficiency; (iv) effectiveness and fairness; and (v) flexibility. Thus, such measures should not be pursued. The authors also conclude that, at this stage, targeted taxes on AI/robots should not be introduced, as this would also be contrary to the measures taken by governments globally to promote research and development (R&amp;D) (input or output incentives). The present contribution therefore suggests that governments need to be proactive rather than reactive in this area. This could be achieved by monitoring the impact of AI/robots on a regular basis, and if the trend indicates that jobs are disappearing or revenues are declining, then the article suggests that states raise funds from an earmarked education tax. The funds raised from this tax, among other objectives, should be used to finance and foster professional educational programmes to reskill workers, besides assisting and guiding them to transition into new roles. However, a national measure may not be sufficient to tackle the issue (issues) at stake, especially in light of the demographic perspective discussed in the contribution. Thus, considering some jurisdictions may not be in a position to implement or fully benefit from an education tax, the authors also discuss the possibility of implementing a global fiscal redistribution mechanism (multilateral solution) from developed (surrender jurisdictions) to developing countries (recipient jurisdictions). The latter, depending on its scope, could be in the form of a global education tax or more broadly a planetary tax.

Ship Recycling Financial Instruments: A Tax or Not a Tax?

In this article the question is reviewed whether two by the EU Commission proposed financial instruments to stimulate ‘green’ ship scrapping, (i) a Ship Recycling Fund (SRF) and (ii) a Ship Recycling License (SRL), might be qualified as a ‘tax’ under Article 192(2) TFEU. Qualification as such a “tax” would mean that the EU Commission can only introduce such a financial instrument with unanimity voting. The authors first explore the concept of ‘tax’ in the TFEU in general and in Article 192(2) TFEU in particular. Based on this analysis, the authors conclude that levies paid to an SRF might be qualified as an ‘earmarked tax’ falling within the definition of a ‘fiscal provision’ in the meaning of Article 192(2) TFEU, which means that levies to such a fund can only be introduced by unanimity voting. The SRL fee consists of two elements: (i) a fee to cover administrative expenses and (ii) a contribution to a savings account. The fee to cover administrative expenses is qualified by the authors as a retribution that should not be qualified as a fiscal provision in the meaning of Article 192(2) TFEU. The contribution to a blocked savings account can neither be qualified as a tax nor as a retribution. Therefore, the SRL fee can be introduced without unanimity voting by the EU Council.

Sustainable Financing for Payment for Ecosystem Services (PES) to Conserve Peat Swamp Forest Through Enterprises Based on Swiftlets’ Nests: An Awareness Survey in Central Kalimantan, Indonesia

In recent years, the proliferation of small-scale enterprises based on sales of edible swiftlets’ nests harvested in peat swamp forests in Central Kalimantan, Indonesia has occurred. This study focuses on enterprises that might offer a promising opportunity as a user-side financing system for payments for ecosystem services (PES) to balance forest conservation priorities with local communities’ livelihood needs. Two possible sustainable user financing systems for PES were designed. The first entailed a modification of an existing tax structure in limiting usage of its revenue (an earmarked tax). The second entailed a community-level business structure based on customary village practices. Receptiveness to the first system was assessed using questionnaire and interview-based surveys carried out on 50 respondents. The second system was assessed using questionnaire and interview-based surveys with five representatives in each of nine villages in the region. Findings revealed a reasonably high potential for developing each of the two options. Enterprise owners and workers demonstrated a high level of awareness of the model’s conservation and societal benefits and were incentivized to pay the same level of tax redirected to conservation and fire prevention activities. However, few were willing to pay a higher tax level. The overall reception of the cooperative business model was positive, but start-up financial concerns and negative community dynamics such as low trust among community members were the main constraining factors. Financial and technical support from governmental and non-governmental organizations as well as research-based support from universities would be required to promote these financing systems.

Framing and signalling effects of taxes on sugary drinks: A discrete choice experiment among households in Great Britain.

Taxes on sugar-sweetened beverages (SSBs) are in place in many countries to combat obesity with emerging evidence that these are effective in reducing purchases of SSBs. In this study, we tested whether signalling and framing the price increase from an SSB tax explicitly as a health-related, earmarked measure reduces the demand for SSBs more than an equivalent price increase. We measured the demand for non-alcoholic beverages with a discrete choice experiment (DCE) administered online to a randomly selected group of n = 603 households with children in Great Britain (GB) who regularly purchase SSBs. We find a suggestive evidence that a price increase leads to a larger reduction in the probability of choosing SSBs when it is signalled as a tax and framed as a health-related and earmarked policy. Respondents who did not support a tax on SSBs, who were also more likely to choose SSBs in the first place, were on average more responsive to a price increase framed as an earmarked tax than those who supported the tax. The predictive validity of the DCE, to capture preferences for beverages, was confirmed using actual purchase data. The findings imply that a well-signalled and earmarked tax on SSBs could improve its effectiveness at reducing the demand.

Equity of health-care financing: a progressivity analysis for Egypt

Purpose This paper aims to evaluate the progressivity of health-care financing in Egypt by assessing all five financing sources individually and then combining them to analyze the equity of the whole financing system. Design/methodology/approach Lorenz dominance analysis and Kakwani progressivity index were applied on data from 2010/2011 Household Income, Expenditure, and Consumption Survey and the National Health Accounts 2011 using Stata to evaluate the progressivity of each source of health-care finance and the financing system overall. Findings The data show that Egypt’s health-care system, which is largely financed by out-of-pocket (OOP) payments, is slightly regressive, with an overall Kakwani index of −0.079. The overall regressive effect was the result of three regressive sources (OOP payments, an earmarked cigarette tax and direct taxes), one proportional finance source (social health insurance) and two slightly progressive sources (indirect taxes and private health insurance). This shows that the burden of financing health care falls more on the poor. These results signal the need for reform of health-care financing in Egypt to reduce dependence on OOP payments to achieve more equitable financing. Originality/value The paper seeks to augment the literature on health-care financing in Egypt by calculating specific progressivity estimates for all five sources of financing the Egyptian health-care system and analyzing the overall equity of this financing system. It will, therefore, provide a benchmark for monitoring the equity of finance in the Egyptian health-care system in future studies and allow one to assess the impact of implemented financing reforms in the future on the level of progressivity of health system financing.

Reconsidering the Challenges of Earmarked Taxes for Highways

A prominent theme in US federal infrastructure policy is the near-term insolvency of the Highway Trust Fund (HTF), the dedicated financing stream for highways and public transit. The HTF is projected to exhaust its reserves by 2022 and require more than $170 billion in cumulative general revenue transfers by 2029, leading to widespread funding uncertainty for nationally-significant surface transportation infrastructure and a dramatic increase in the national debt. This paper examines three countries - Japan, England, and Australia - that chose to eliminate earmarked taxes for highways and examines whether their infrastructure benefited as a result. International outcomes were mixed as to whether federal investments in highways and road quality remained robust following the intervention. But such a solution, with stringent safeguards, could provide an answer to the HTF solvency issue in upcoming surface transportation reauthorization legislation.

A Unified Theory of Tax Progressivity

Tax progressivity is undeniably central to both the detailed analytics of tax policy and the rhetorical arguments commonly used in public discourse. Yet there are surprisingly inconsistent and inaccurate uses of this seemingly objective term. By theorizing progressivity’s constitutive elements and identifying its shortcomings, this Article offers a novel taxonomy of how progressivity is assessed and why contradictory assessments are common. This Article argues that, as a theoretical matter, accurately characterizing tax provisions as progressive (or regressive) requires assessing their burdens beyond simply the tax payments remitted. By failing to account for effects such as economic incidence and inefficiency costs, traditional progressivity analyses are incomplete. Relatedly, since the spending side of the budget process is functionally indistinguishable from taxation, accurate progressivity analyses must also consider where tax revenues are spent. This Article concludes that inquiring about a tax provision’s progressivity is often to ask the wrong question. Instead, the focus should be on whether the tax provision in question advances whatever normative goals are desired. If progressivity assessments must be used, this Article suggests that earmarked tax assessments—taxes allocated to specific purposes—could improve their accuracy.

Aligning Taxes and Spending: Theory and Experimental Evidence

What accounts for voter attitudes toward taxes and government spending? The tax literature generally assumes that spending is popular and taxes are not. On this view, the widespread practice of earmarking tax revenues for specific expenditures serves a means of overcoming voter opposition to taxes: the earmark makes the benefits of government spending more salient to voters evaluating the tax. This paper posits that the standard model overlooks an important factor affecting voter attitudes toward revenue-raising measures: the fit between the tax and the expenditure. Drawing from the consumer psychology literature, we hypothesize that voters prefer their taxes to achieve "source-use alignability," wherein the source of the tax aligns with the use of the resulting revenues. Evidence in support of this perspective comes from three studies. Studies 1 and 2 consist of survey experiments administered on Internet-based samples, in which subjects were randomly shown various hypothetical earmarked taxes. Across multiple types of earmarked taxes, we observe a strong preference for source-use alignability. Study 3, an examination of recent state ballot initiatives on taxing and spending, provides external validity to our lab-based findings. Our results help to explain which earmarked taxes are likely to be popular among voters -- and which are not.

Aligning taxes and spending: theory and experimental evidence

AbstractUnder what circumstances will members of the public hold positive attitudes toward new or higher taxes? While some scholars have posited that the practice of “earmarking” – designating tax revenues for a particular purpose – can increase support for taxes, the existing literature has not identified the conditions under which earmarking will prove effective in this regard. Here, we draw upon previous research on consumer behavior to hypothesize that support for earmarked taxes will be stronger when such taxes satisfy the criterion of “source–use alignment” (i.e., when the connection between the revenue source and the use for which those revenues are earmarked accords with familiar consumer fairness norms). Evidence in support of this hypothesis comes from two experiments on a sample of US residents matched to Census data, in which subjects were randomly assigned to read descriptions of hypothetical earmarked taxes with varying levels of alignment. Individuals consistently expressed stronger support for earmarked taxes that achieved source–use alignment as compared to earmarked taxes that did not satisfy the source–use alignment criterion. Our theory and results not only help to explain why some earmarked taxes are more popular than others, but also suggest a means for increasing public support for taxes.

The Political Budget Cycle in Earmarked Taxes for Local Public Services: A Comparison of Poland and Bulgaria

The concept of the political cycle was formulated in relation to the decision making of governments and parliaments at the national level, but it has also been used as a framework for studying local financial decision making. Most of the earlier empirical studies focused on public expenditures, but later studies also investigated local tax policies. This article argues that, in Central and Eastern Europe (where the concept of political cycle has been applied very early so far), the meaning of typical local taxes is relatively limited, and levies financing local services may be a more likely policy area to demonstrate the existence of the political budget cycle. This case study is related to tariffs for water provision in Poland and solid waste collection in Bulgaria. In spite of official terminology, the legal definition and practice of both duties do not meet all criteria of the rigid definition of user charges for services. Due to their actual nature, the term “earmarked taxes” is used in the title, while the terms tariffs and earmarked taxes are used interchangeably in the text. The existence of the political cycle is tested through panel logistic and linear regression models. According to the legal regulations in both countries, tariffs for both services should be calculated in a technocratic way based on actual costs, however the article demonstrates that the impact of the electoral cycle on actual decisions on the level of levies still exists.

Overview of recent cases before the Court of Justice of the European Union (January − June 2018)

In the fi rst part of 2015 the Court of Justice (CoJ) of the European Union (EU) delivered a comparatively large number of rulings relevant for the fi eld of social security. None of the twelve rulings selected for purposes of this overview can be labelled as landmark judgments introducing new principles or overruling existing ones. Yet, virtually all of the judgments do bring important clarifi cations by specifying previously recognised principles or interpretations or by applying these in cases involving other factual circumstances. Th e most interesting judgments concern the rules determining the applicable legislation ( Franzen, Kik and Evans), the application of Regulations 1408/71 and 883/2004 to ‘socially earmarked taxes’ ( de Ruyter), the continued legal signifi cance of bilateral social security agreements concluded before the aforementioned Regulations became applicable to the States concerned ( Balasz), the right to unemployment benefi ts for frontier workers ( Mertens), the right of Turkish nationals to export of special non-contributory cash benefi ts (SNCBs – Demirci) and the principle of non-discrimination on grounds of gender in social security matters (Cachaldora Fernandez).