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The Redistributive Aim of Social Policy: A Comparative Analysis of Taxes, Tax Expenditure Transfers and Direct Transfers in Eight Countries

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  • Rune Ervik

Abstract

In this paper I will study in a comparative perspective how taxes, social transfers and tax expenditures effect the social policy goal of redistributing income. The following countries are included in the analysis: Australia, Denmark, Finland, Germany, Norway, Sweden, United Kingdom and United States. These countries reveal variation both with respect to the organization of their welfare and taxation systems and in relation to income distribution. The aim of the study is threefold: to show how these welfare states combine the tools of taxes and transfers differently, resulting in substantial variations of redistributive capacity; to identify and account for changes in the redistributive capacity of these welfare states through and analysis of data for the time period ca 1980-1995.; and the use of tax expenditures.

Suggested Citation

  • Rune Ervik, 1998. "The Redistributive Aim of Social Policy: A Comparative Analysis of Taxes, Tax Expenditure Transfers and Direct Transfers in Eight Countries," LIS Working papers 184, LIS Cross-National Data Center in Luxembourg.
    • Handle: RePEc:lis:liswps:184
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    1. Peter Saunders & Timothy M. Smeeding & John Coder & Stephen Jenkins & Johan Fritzell & Aldi J. M. Hagenaars & Richard Hauser & Michael Wolfson, 1993. "Non-cash Income, Living Standards and Inequality: Evidence from the Luxembourg Income Study," International Economic Association Series, in: Dieter Bös (ed.), Economics in a Changing World, chapter 11, pages 198-217, Palgrave Macmillan.
    2. Timothy Smeeding, 1997. "American Income Inequality in a Cross-National Perspective: Why Are We So Different?," LIS Working papers 157, LIS Cross-National Data Center in Luxembourg.
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    Cited by:

    1. Ivica Urban, 2014. "Contributions of taxes and benefits to vertical and horizontal effects," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(3), pages 619-645, March.
    2. Koen Caminada & Chen Wang, 2011. "Disentangling Income Inequality and the Redistributive Effect of Social Transfers and Taxes in 36 LIS Countries," LIS Working papers 567, LIS Cross-National Data Center in Luxembourg.
    3. Chen Wang & Kees Goudswaard & Koen Caminada, 2012. "Disentangling Income Inequality and the Redistributive Effect of Taxes and Transfers in 20 LIS Countries Over Time Evidence from the LIS Data," LIS Working papers 581, LIS Cross-National Data Center in Luxembourg.
    4. Mau, Steffen, 2001. "Patterns of popular support for the welfare state: a comparison of the United Kingdom and Germany," Discussion Papers, Research Unit: Social Structure and Social Reporting FS III 01-405, WZB Berlin Social Science Center.
    5. Samuel Dastrup & Rachel Hartshorn & James McDonald, 2007. "The impact of taxes and transfer payments on the distribution of income: A parametric comparison," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 5(3), pages 353-369, December.
    6. Caminada, Koen & Goudswaard, Kees, 1999. "Social policy and income distribution: An empirical analysis for the Netherlands," MPRA Paper 20183, University Library of Munich, Germany.
    7. Koen Caminada & Kees Goudswaard, 2001. "International Trends in Income Inequality and Social Policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 395-415, August.
    8. Ivica Urban, 2009. "Kakwani decomposition of redistributive effect: Origins, critics and upgrades," Working Papers 148, ECINEQ, Society for the Study of Economic Inequality.
    9. John Scott, 2002. "High Inequality, Low Revenue: Redistributive Efficiency on Latin American Fiscal Policy in Comparative Perspective," IDB Publications (Working Papers) 8907, Inter-American Development Bank.
    10. 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.
    11. Esteve Mora, F. & Muñoz De Bustillo Llorente, R., 2004. "Mitos y falacias populares en el debate acerca de los sistemas de pensiones/Myths and Fallacies in the Debate About the Future of Pension Systems," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 22, pages 289-316, Agosto.
    12. Christopher Niggle, 2003. "Globalization, Neoliberalism and the attack on social security," Review of Social Economy, Taylor & Francis Journals, vol. 61(1), pages 51-71.
    13. Caminada, Koen & Goudswaard, Kees & Wang, Chen, 2012. "Disentangling income inequality and the redistributive effect of taxes and transfers in 20 LIS countries over time," MPRA Paper 42350, University Library of Munich, Germany.
    14. Saša Randjelović & Jelena Žarković-Rakić, 2011. "Addressing Inequality And Poverty With Tax Instruments," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(190), pages 7-26, July – Se.
    15. Koen Caminada & Jinxian Wang & Kees Goudswaard & Chen Wang, 2017. "Income inequality and fiscal redistribution in 47 LIS-countries, 1967-2014," LIS Working papers 724, LIS Cross-National Data Center in Luxembourg.
    16. repec:kap:iaecre:v:11:y:2005:i:2:p:175-189 is not listed on IDEAS

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