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Net Social Expenditure

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  • Willem Adema

Abstract

This paper contains an overview of net total (public and private) social expenditure indicators. These indicators have been developed to supplement available historical information on gross social expenditure trends by accounting for the varying impact of the tax system across countries. Tax systems can affect social spending in three ways: Governments levy direct taxes and social security contributions on cash transfers. Governments levy indirect taxes on goods and services bought by benefit recipients. And, Governments may award tax advantages similar to cash benefits and/or grant tax concessions aiming to stimulate purchase of insurance coverage by private agents. The paper summarises the methodological framework as previously developed, but extends coverage to thirteen countries for which information for 1993 and/or 1995 is now available: Australia, Belgium, Canada, Denmark, Finland, Germany, Ireland, Italy, the Netherlands, Norway, Sweden, the United Kingdom ... Ce document comprend un exposé sur les indicateurs des dépenses sociales totales nettes (publiques et privées). Ces indicateurs ont été développés afin d’apporter un supplément aux informations historiques disponibles sur les tendances des dépenses sociales totales brutes, en tenant compte de l’impact qui varie selon le régime fiscal des différents pays. Le régime fiscal peut avoir une incidence sur les dépenses sociales de trois façons : Les gouvernements perçoivent des impôts directs et des cotisations de sécurité sociale sur les transferts en espèces. Les gouvernements perçoivent des impôts indirects sur les marchandises et les services achetés par les bénéficiaires. Et, Les gouvernements peuvent accorder des déductions fiscales similaires à des prestations en espèces et/ou accorder des allégements fiscaux dans le but d’inciter les agents (instituts et/ou individus) privés à avoir recours aux assurances sociales. Ce document résume le cadre méthodologique tel qu’il a été …

Suggested Citation

  • Willem Adema, 1999. "Net Social Expenditure," OECD Labour Market and Social Policy Occasional Papers 39, OECD Publishing.
    • Handle: RePEc:oec:elsaaa:39-en
    DOI: 10.1787/446511258155
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    Cited by:

    1. Miles Corak & Christine Lietz & Holly Sutherland, 2005. "The Impact of Tax and Transfer Systems on Children in the European Union," Papers inwopa05/30, Innocenti Working Papers.
    2. Kemmerling, Achim, 2002. "The employment effects of different regimes of welfare state taxation: An empirical analysis of core OECD countries," MPIfG Discussion Paper 02/8, Max Planck Institute for the Study of Societies.
    3. Roman Arjona & Maxime Ladaique & Mark Pearson, 2001. "Growth, Inequality and Social Protection," OECD Labour Market and Social Policy Occasional Papers 51, OECD Publishing.
    4. Schmidt, Manfred G., 2000. "Thesen zur Reformpolitik im Föderalismus der Bundesrepublik Deutschland," Working papers of the ZeS 04/2000, University of Bremen, Centre for Social Policy Research (ZeS).
    5. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    6. Martin Flodén, 2003. "Public Saving and Policy Coordination in Aging Economies," Scandinavian Journal of Economics, Wiley Blackwell, vol. 105(3), pages 379-400, September.
    7. Christopher Heady & Theodore Mitrakos & Panos Tsakloglou, 2001. "The distributional impact of social transfers in the European Union: evidence from the ECHP," Fiscal Studies, Institute for Fiscal Studies, vol. 22(4), pages 547-565., December.
    8. Michael Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Sciences Po publications info:hdl:2441/6o65lgig8d0, Sciences Po.
    9. Bradshaw, J & Holmes, J., 2011. "GINI DP 11: An analysis of generational equity over recent decades in the OECD and UK," GINI Discussion Papers 11, AIAS, Amsterdam Institute for Advanced Labour Studies.
    10. Verbist, Gerlinde, 2005. "Replacement incomes and taxes: a distributional analysis for the EU-15 countries," EUROMOD Working Papers EM2/05, EUROMOD at the Institute for Social and Economic Research.
    11. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo.
    12. Carmela D'Apice & Sebastiano Fadda, 2003. "The Italian Welfare System in the European Context," Review of Social Economy, Taylor & Francis Journals, vol. 61(3), pages 317-339.
    13. Jan-Egbert Sturm & Bjørn Volkerink, 2003. "How to Measure the Tax Burden on Labour at the Macro-Level?," CESifo Working Paper Series 963, CESifo.
    14. Cnossen, S., 2002. "Tax policy in the European Union : a review of issues and options," Research Memorandum 023, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    15. Kemmerling, Achim, 2001. "Die Messung des Sozialstaates: Beschäftigungspolitische Unterschiede zwischen Brutto- und Nettosozialleistungsquote," Discussion Papers, Research Unit: Labor Market Policy and Employment FS I 01-201, WZB Berlin Social Science Center.

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