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Fiscal welfare in Europe: a state of the art

Author

Listed:
  • Nathalie Morel

    (Centre d'études européennes et de politique comparée (CEE))

  • Chloé Touzet

    (University of Oxford)

  • Michael Zemmour

    (Université Paris 1 Panthéon-Sorbonne)

Abstract

Since the 1990s, welfare state reform has been at the core of much of the welfare state research. From an analysis of reform pressures, to an understanding of welfare state resilience, to a focus on reform trajectories, the literature has highlighted the role of politics, of institutions and of ideas in understanding processes and trajectories of reform. This paper aims to contribute to the literature on welfare state reform through a different angle, by analysing reform processes through the development of specific policy instruments, namely tax expenditures for social purposes (hereafter called social tax expenditures, or STEs), which has remained a blind spot in much of the welfare state literature.

Suggested Citation

  • Nathalie Morel & Chloé Touzet & Michael Zemmour, 2016. "Fiscal welfare in Europe: a state of the art," Sciences Po publications 45, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/6tnf35nani90ravvbmcpt0tod1
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    References listed on IDEAS

    as
    1. Willem Adema & Pauline Fron & Maxime Ladaique, 2011. "Is the European Welfare State Really More Expensive?: Indicators on Social Spending, 1980-2012; and a Manual to the OECD Social Expenditure Database (SOCX)," OECD Social, Employment and Migration Working Papers 124, OECD Publishing.
    2. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," EUROMOD Working Papers EM14/14, EUROMOD at the Institute for Social and Economic Research.
    3. Philippe Batifoulier & Jean-Paul Domin & Maryse Gadreau, 2008. "Mutation du patient et construction d'un marché de la santé. L'expérience française," Revue française de socio-Economie, La découverte, vol. 0(1), pages 27-46.
    4. Avram, Silvia, 2014. "The distributional effects of personal income tax expenditure," ISER Working Paper Series 2014-26, Institute for Social and Economic Research.
    Full references (including those not matched with items on IDEAS)

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    Keywords

    welfare state; tax expenditures; tax;
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