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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
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    File URL: http://dx.doi.org/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. Roman Arjona & Maxime Ladaique & Mark Pearson, 2001. "Growth, Inequality and Social Protection," OECD Labour Market and Social Policy Occasional Papers 51, OECD Publishing.
    3. Martin FlodÈn, 2003. "Public Saving and Policy Coordination in Aging Economies," Scandinavian Journal of Economics, Wiley Blackwell, vol. 105(3), pages 379-400, September.
    4. 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.

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