This document is the 2nd edition of the Net Social Expenditure paper published in 1999 (Adema, 1999). It contains an overview of net (after tax) 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.
• Governments may award tax advantages similar to cash benefits and/or grant tax concessions aiming to stimulate the provision of private social benefits.

The document summarises the methodological framework as previously developed, but extends coverage to eighteen countries for which information for 1997 is now available: Australia, Austria, Belgium, Canada, the Czech ...

Ce document est la 2ème édition du rapport sur les dépenses sociales nettes publié en 1999. Il 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.
• 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 ...

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Paper provided by OECD, Directorate for Employment, Labour and Social Affairs in its series OECD Labour Market and Social Policy Occasional Papers with number 52.

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Date of creation: 29 Aug 2001
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Handle: RePEc:oec:elsaaa:52-en

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1. Ferrarini, Tommy & Nelson, Kenneth, 2002. "Estimating Post-tax Social Insurance Benefits: Validity Problems in Comparative Analyses of Net Income Components from Household Income Data," Working Paper Series 6/2002, Swedish Institute for Social Research. [Downloadable!]
2. Edward N. Wolff & Ajit Zacharias, 2003. "The Levy Institute Measure of Economic Well-Being," Economics Working Paper Archive 372, Levy Economics Institute, The. [Downloadable!]
3. Mark Pearson & John P. Martin, 2005. "Should We Extend the Role of Private Social Expenditure?," IZA Discussion Papers 1544, Institute for the Study of Labor (IZA). [Downloadable!]
   Other versions:
   • Mark Pearson & John P. Martin, 2005. "Should We Extend the Role of Private Social Expenditure?," OECD Social, Employment and Migration Working Papers 23, OECD, Directorate for Employment, Labour and Social Affairs. [Downloadable!]

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