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Net Social Expenditure, 2005 Edition: More Comprehensive Measures of Social Support

Listed author(s):
  • Willem Adema
  • Maxime Ladaique
Registered author(s):

    This is the 2005 edition of a Net Social Expenditure paper that contains information on net (after tax) public and private social expenditure. These indicators supplement the detailed historical information on gross (before tax) publicly mandated social expenditure in the OECD Social Expenditure Database by accounting for the varying roles of voluntary private social spending and the tax system on social policy across OECD countries. Government intervention through the tax system affects social spending as governments levy direct taxes and social security contributions on cash transfers, and indirect taxes on goods and services bought by benefit recipients. In addition, governments may award tax advantages similar to cash benefits and/or grant tax concessions aiming to stimulate the provision of private social benefits. Through compulsion and tax relief public policy contributes to private pension plans, and such arrangements are generally considered within the social domain. This document refines the methodological framework previously developed per earlier editions of net social expenditure and presents indicators based on a common questionnaire for twenty-three OECD countries for which information on taxation of benefits in 2001 is now available: Australia, Austria, Belgium, Canada, the Czech Republic, Denmark, Finland, France, Germany, Iceland, Ireland, Italy, Japan, Korea, Mexico, the Netherlands, New Zealand, Norway, the Slovak Republic, Sweden, Spain, the United Kingdom and the United States. Accounting for the impact of the tax system and private social expenditure leads to a greater similarity in social expenditure to GDP ratios across countries and to a reassessment of the magnitude of welfare states. Usually, Denmark and Sweden are seen as the biggest social spenders. After accounting for the impact of taxation social expenditure to GDP ratios appear highest in France, Germany and Sweden. Ce document est l’édition 2005 du rapport sur les Dépenses sociales nettes (après imposition) publiques et privées. Ces indicateurs ont été développés afin d’apporter un supplément aux informations historiques détaillées des dépenses sociales publiques brutes (avant imposition) obligatoires disponibles dans la Base de données des dépenses sociales de l’OCDE (SOCX), en tenant compte des différentes fonctions des dépenses sociales privées volontaires et l’impact du système d’imposition sur les politiques sociales dans les pays OCDE. L'intervention des gouvernements au travers du système d’imposition a un impact sur les dépenses sociales. En effet, ils perçoivent à la fois des impôts directs et des cotisations de sécurité sociale sur les transferts en espèces, mais aussi des impôts indirects sur les marchandises et les services achetés par les bénéficiaires. De plus, 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. Par ces obligations et allègements fiscaux, les politiques publiques encouragent la couverture privée des risques ; de telles dispositions relèvent du domaine social. Ce document redéfinit le cadre méthodologique développé dans les éditions précédentes des dépenses sociales nettes, et présente des indicateurs issus d’un questionnaire envoyé à vingt-trois pays pour lesquels les informations sur l’imposition des prestations pour 2001 sont désormais disponibles : Allemagne, Australie, Autriche, Belgique, Canada, Corée, Danemark, Espagne, États-Unis, Finlande, France, Islande, Irlande, Italie, Japon, Mexique, Norvège, Nouvelle-Zélande, Pays-Bas, République tchèque, République slovaque, Royaume-Uni et Suède. L’ajustement « impôt et dépenses privées » montre une plus grande similitude en terme de dépenses sociales en pourcentage du PIB entre pays, et donne aussi une nouvelle vision de l’ampleur des états protecteurs. Habituellement, le Danemark et la Suède sont considérés comme les pays aux dépenses sociales les plus importantes. Après ajustement, ce sont ici la France l'Allemagne et la Suède qui apparaissent en tête.

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    Paper provided by OECD Publishing in its series OECD Social, Employment and Migration Working Papers with number 29.

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    Date of creation: 16 Dec 2005
    Handle: RePEc:oec:elsaab:29-en
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