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The Targeting of Social Security : A Tax Reform Approach

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  • Hindriks, J.

Abstract

Income-based targeting (or means-testing) reduces social security benefits as income rises. This form of targeting entails a well-known incentive distortion; the prospect for the recipients of losing part of their benefits if they were to earn more can deter them to work harder. In this paper, we argue that targeting is more than a simple redistribution device that takes from the rich to give to the poor. The question involves starting from a particular tax-transfer scheme in force, and asking whether everybody would like to depart from it. Adopting a general environment, we derive simple conditions under which there exist such directions of change and we identify these directions. Specializing further the model and using numerical calculations we estimate the effects of inequality and tax evasion on the desirability of targeting.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Hindriks, J., 1994. "The Targeting of Social Security : A Tax Reform Approach," Papers 148, Notre-Dame de la Paix, Sciences Economiques et Sociales.
    • Handle: RePEc:fth:nodapa:148
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    Cited by:

    1. Philippe De Donder & Jean Hindriks, 1998. "The political economy of targeting," Public Choice, Springer, vol. 95(1), pages 177-200, April.

    More about this item

    Keywords

    TAX POLICY;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H53 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Welfare Programs

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