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Taxation of social insurance and redistribution: a comparative analysis of ten welfare states
Stockholm University, Faculty of Social Sciences, The Swedish Institute for Social Research (SOFI).
2003 (English)In: Journal of European Social Policy, ISSN 0958-9287, E-ISSN 1461-7269, Vol. 13, no 1, 21-33 p.Article in journal (Refereed) Published
Abstract [en]

Welfare state regimes vary in their strategies of redistribution. Some welfare states have extensive taxable social insurance schemes, while others rely more on non-taxable means-tested benefits. In order to assess the distributive effects of different programme types, it is necessary to analyse social insurance after taxes, something rarely practised in comparative research. In this paper, we evaluate distributive effects of social insurance after taking taxes into account in 10 welfare states. The main question is to what extent income taxes affect the contribution of social insurance to income inequality. The conclusion is that taxation may have important consequences for both inter- and intra-country comparisons of income redistribution, especially if countries with similar social policy systems are compared. The analyses are based on micro-level income data from the Luxembourg Income Study (LIS).

Place, publisher, year, edition, pages
2003. Vol. 13, no 1, 21-33 p.
Keyword [en]
comparative analysis; income inequality; income taxation; redistribution; social insurance
National Category
Sociology (excluding Social Work, Social Psychology and Social Anthropology)
Identifiers
URN: urn:nbn:se:su:diva-112185DOI: 10.1177/0958928703013001037OAI: oai:DiVA.org:su-112185DiVA: diva2:778374
Available from: 2015-01-09 Created: 2015-01-09 Last updated: 2017-12-05Bibliographically approved

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Nelson, Kenneth
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