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

Author

Listed:
  • Nathalie Morel

    (CEE - Centre d'études européennes et de politique comparée (Sciences Po, CNRS) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique)

  • Chloé Touzet

    (University of Oxford, LIEPP - Laboratoire interdisciplinaire d'évaluation des politiques publiques (Sciences Po) - Sciences Po - Sciences Po)

  • Michaël Zemmour

    (CLERSÉ - Centre Lillois d’Études et de Recherches Sociologiques et Économiques - UMR 8019 - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

Le recours aux dispositifs fiscaux dérogatoires est un élément structurant des politiques sociales, à la fois d'un point de vue institutionnel, économique et politique. Or cet aspect, largement étudié dans le cas des États-Unis, constitue un point aveugle de l'analyse comparée de l'État social. Nous dressons un état des connaissances théoriques et empiriques sur le fiscal welfare en Europe et nous analysons les raisons spécifiques au contexte européen du recours aux dépenses fiscales de protection sociale.

Suggested Citation

  • Nathalie Morel & Chloé Touzet & Michaël Zemmour, 2018. "Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe," Post-Print hal-02184147, HAL.
    • Handle: RePEc:hal:journl:hal-02184147
    DOI: 10.3917/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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