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Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe

Author

Listed:
  • Nathalie Morel
  • Chloé Touzet
  • Michaël Zemmour

Abstract

Engaging with fiscal welfare leads to a reassessment of existing understandings of welfare state trajectories in Europe, with regard to their political, institutional, or distributional dimensions. Yet most of the recent literature on social tax expenditures focuses on the US. The present article reviews the theoretical and empirical knowledge on fiscal welfare in Europe. Based on a survey of the emerging literature on the topic, it presents the potential drivers and effects of the use of social tax expenditures specific to the European context.

Suggested Citation

  • Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2018. "Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe," Revue française de socio-Economie, La découverte, vol. 0(1), pages 123-141.
    • Handle: RePEc:cai:rfsdec:rfse_020_0123
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    Cited by:

    1. Philippe Batifoulier & Nicolas Da Silva & Mehrdad Vahabi, 2020. "La Sociale contre l’Etat providence. Prédation et protection sociale," CEPN Working Papers 2020-01, Centre d'Economie de l'Université de Paris Nord.
    2. Marion del Sol & Pascale Turquet, 2021. "L’assurance maladie complémentaire des salariés au prisme du fiscal welfare… what’s going wrong in France ?," Post-Print hal-03411441, HAL.

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