IDEAS home Printed from https://ideas.repec.org/a/fru/finjrn/170302p22-36.html
   My bibliography  Save this article

Evaluation of Social Tax Expenditures Efficiency in OECD Countries

Author

Listed:
  • Olga V. Bogacheva

    (Financial Research Institute, Moscow 127006, Russia; Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences, Moscow 117997, Russia)

  • Tatiana V. Fokina

    (Financial Research Institute, Moscow 127006, Russia; Lomonosov Moscow State University, Moscow 119991, Russia)

Abstract

The article is devoted to social tax expenditures efficiency evaluation in OECD countries. Social tax expenditures are defined as revenue losses attributable to provisions of tax laws allowing a preferential tax treatment for special categories of taxpayers or within social spheres for public social policy aims achievement. The authors research existing forms and types of social tax expenditures, as well as practice of their implementation in different OECD countries. Within the context of personal income tax approaches to efficiency evaluation of each type of social tax expenditures and arguments for their use have been analyzed. The authors conclude that while efficiency evaluation of special social tax expenditures alternative social policy instruments and results of “cost-benefit” analysis should be taken into account.

Suggested Citation

  • Olga V. Bogacheva & Tatiana V. Fokina, 2017. "Evaluation of Social Tax Expenditures Efficiency in OECD Countries," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 22-36, June.
    • Handle: RePEc:fru:finjrn:170302:p:22-36
    as

    Download full text from publisher

    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/3/articles/fm_2017_3_02.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
    2. Elena I. Andreeva & Dmitry G. Bychkov, 2015. "Universal Income Support Benefits: International Practices and Outlooks for Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 6, pages 24-33, December.
    3. Jorratt, Michel & Villela, Luiz Arruda & Lembruger Viol, Andrea, 2009. "Tax Expenditure Budgets: Concepts and Challenges for Implementation," IDB Publications (Working Papers) 4302, Inter-American Development Bank.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:hal:spmain:info:hdl:2441/6o65lgig8d0qcro9oj599gl90 is not listed on IDEAS
    2. Пинская М.Р. & Колесник Г.В., 2016. "Разграничение Полномочий Между Федеральным И Региональным Уровнями Власти В Области Налоговых Льгот: Фискальные Последствия," Журнал Экономика и математические методы (ЭММ), Центральный Экономико-Математический Институт (ЦЭМИ), vol. 52(3), pages 22-35, июль.
    3. Richard M. Bird & Eric M. Zolt, 2014. "Taxation and inequality in the Americas: Changing the fiscal contract?," Chapters, in: Richard M. Bird & Jorge Martinez-Vazquez (ed.), Taxation and Development: The Weakest Link?, chapter 7, pages 193-237, Edward Elgar Publishing.
    4. William B. P. Robson & Alexandre Laurin, 2017. "Hidden Spending: The Fiscal Impact of Federal Tax Concessions," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 469, February.
    5. Matt Guardino & Suzanne Mettler, 2020. "Revealing the “Hidden welfare state†: How policy information influences public attitudes about tax expenditures," Journal of Behavioral Public Administration, Center for Experimental and Behavioral Public Administration, vol. 3(1).
    6. Paweł Felis & Grzegorz Gołębiowski, 2021. "Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 15(4), December.
    7. Ryta I. Dziemianowicz & Adam Wyszkowski & Renata Budlewska, 2014. "Tax expenditures jako ukryta forma wydatków publicznych," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 35-62.
    8. Dora Benedek & Ernesto Crivelli & Sanjeev Gupta & Priscilla Muthoora, 2014. "Foreign Aid and Revenue: Still a Crowding-Out Effect?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(1), pages 67-96, March.
    9. Salvador Barrios & Serena Fatica & Diego Martinez-Lopez & Gilles Mourre, 2018. "The Fiscal Effects of Work-related Tax Expenditures in Europe," Public Finance Review, , vol. 46(5), pages 793-820, September.
    10. Michaël Zemmour, 2013. "Les dépenses socio-fiscales ayant trait à la protection sociale : état des lieux," Working Papers hal-01064750, HAL.
    11. Alex Laurin & William Robson, 2013. "Prudence and Opportunity: A Shadow Federal Budget for 2013," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 375, March.
    12. -, 2019. "Fiscal Panorama of Latin America and the Caribbean 2019: Tax policies for resource mobilization in the framework of the 2030 Agenda for Sustainable Development," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 44517 edited by Eclac, March.
    13. Bird, Richard M. & Zolt, Eric M., 2015. "Fiscal Contracting in Latin America," World Development, Elsevier, vol. 67(C), pages 323-335.
    14. Tatyana V. Tischenko, 2023. "International Practice of Tax Expense Identification," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-103, June.
    15. Mr. Paulo Drummond & Mr. Wendell Daal & Mr. Nandini Srivastava & Mr. Luiz E Oliveira, 2012. "Mobilizing Revenue in Sub-Saharan Africa: Empirical Norms and Key Determinants," IMF Working Papers 2012/108, International Monetary Fund.

    More about this item

    Keywords

    tax expenditures; social policy; tax tools; evaluation of tax expenditures efficiency;
    All these keywords.

    JEL classification:

    • H55 - Public Economics - - National Government Expenditures and Related Policies - - - Social Security and Public Pensions
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fru:finjrn:170302:p:22-36. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gennady Ageev (email available below). General contact details of provider: https://edirc.repec.org/data/frigvru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.