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Fiscal welfare in Europe: a state of the art

 

Notice

Type:   Working paper
 
Titre:   Fiscal welfare in Europe: a state of the art
 
Auteur(s):   Morel, Nathalie - Centre d'études européennes et de politique comparée (Auteur)
Touzet, Chloé (PhD) - Sciences Po (Auteur)
Zemmour, Michaël - Centre lillois d'études et de recherches sociologiques et économiques (Auteur)
 
Date de publication:   2016-02
 
Éditeur:   Paris  :  Laboratory for Interdisciplinary Evaluation of Public Policies
 
Collection:   LIEPP Working Paper  :  45
 
Mots-clés:   [en] welfare state, tax expenditures, tax
 
Résumé:   [en] Since the 1990s, welfare state reform has been at the core of much of the welfare state research. From an analysis of reform pressures, to an understanding of welfare state resilience, to a focus on reform trajectories, the literature has highlighted the role of politics, of institutions and of ideas in understanding processes and trajectories of reform. This paper aims to contribute to the literature on welfare state reform through a different angle, by analysing reform processes through the development of specific policy instruments, namely tax expenditures for social purposes (hereafter called social tax expenditures, or STEs), which has remained a blind spot in much of the welfare state literature.
 
 

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