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Net Social Expenditure: 2nd Edition

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  • Willem Adema

Abstract

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 ...

Suggested Citation

  • Willem Adema, 2001. "Net Social Expenditure: 2nd Edition," OECD Labour Market and Social Policy Occasional Papers 52, OECD Publishing.
  • Handle: RePEc:oec:elsaaa:52-en
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    File URL: http://dx.doi.org/10.1787/426352083452
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    Cited by:

    1. Yingying Deng & Monica Prasad, 2009. "Taxation and the Worlds of Welfare," LIS Working papers 480, LIS Cross-National Data Center in Luxembourg.
    2. Koen Caminada & Kees Goudswaard & Olaf Van Vliet, 2010. "Patterns of Welfare State Indicators in the EU: Is there Convergence?," Journal of Common Market Studies, Wiley Blackwell, vol. 48, pages 529-556, June.
    3. Pearson, Mark & Martin, John P., 2005. "Should We Extend the Role of Private Social Expenditure?," IZA Discussion Papers 1544, Institute for the Study of Labor (IZA).
    4. Henrekson, Magnus & Stenkula, Mikael, 2009. "Entrepreneurship and Public Policy," Working Paper Series 804, Research Institute of Industrial Economics.
    5. Goudswaard, Kees & Caminada, Koen, 2008. "The redistributive impact of public and private social expenditure," MPRA Paper 20178, University Library of Munich, Germany.
    6. Koen Caminada & Kees Goudswaard, 2005. "Are Public and Private Social Expenditures Complementary?," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 11(2), pages 175-189, May.
    7. Caminada, Koen & Goudswaard, Kees & Koster, Ferry, 2010. "Social income transfers and poverty alleviation in OECD countries," MPRA Paper 20733, University Library of Munich, Germany.
    8. Pimpertz, Jochen, 2004. "Soziale Sicherung in Mittel- und Osteuropa," IW-Trends – Vierteljahresschrift zur empirischen Wirtschaftsforschung, Institut der deutschen Wirtschaft Köln (IW) / Cologne Institute for Economic Research, vol. 31(1), pages 56-61.
    9. Bernard Casey & Atsuhiro Yamada, 2002. "Getting Older, Getting Poorer? A Study of the Earnings, Pensions, Assets and Living Arrangements of Older People in Nine Countries," LIS Working papers 314, LIS Cross-National Data Center in Luxembourg.
    10. Caminada, Koen & Goudswaard, Kees, 2009. "Social expenditure and poverty reduction in the EU15 and other OECD countries," MPRA Paper 20138, University Library of Munich, Germany.
    11. 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, Stockholm University, Swedish Institute for Social Research.
    12. Caminada, Koen & Goudswaard, Kees, 2008. "Effectiveness of poverty reduction in the EU: A descriptive analysis," MPRA Paper 20167, University Library of Munich, Germany.

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