- Description
- 45 p.; 21 x 29.7cm.
- Summary
- This document is the 2nd edition of the Net Social Expenditure paper published in 1999 (Adema, 1999). It contains an overview of net (after tax) public and private social expenditure indicators. These indicators have been developed to supplement available historical information on gross social expenditure trends by accounting for the varying impact of the tax system across countries. Tax systems can affect social spending in three ways:Governments levy direct taxes and social security contributions on cash transfers. Governments levy indirect taxes on goods and services bought by benefit recipients. Governments may award tax advantages similar to cash benefits and/or grant tax concessions aiming to stimulate the provision of private social benefits.The document summarises the methodological framework as previously developed, but extends coverage to eighteen countries for which information for 1997 is now available: Australia, Austria, Belgium, Canada, the Czech ...
- Series Statement
- OECD Labour Market and Social Policy Occasional Papers, 1815-1981 ; no.52
- Uniform Title
- OECD Labour Market and Social Policy Occasional Papers, no.52.
- Subject
- Social Issues/Migration/Health
- LCCN
- 10.1787/426352083452
- OCLC
- oecd-lib-001203
- Author
Adema, Willem.
- Title
Net Social Expenditure [electronic resource]: 2nd Edition / Willem Adema
- Imprint
Paris : OECD Publishing, 2001.
- Series
OECD Labour Market and Social Policy Occasional Papers, 1815-1981 ; no.52
OECD Labour Market and Social Policy Occasional Papers, 1815-1981 ; no.52.
- Connect to:
- Indexed Term
Social Issues/Migration/Health
- Other Standard Identifier
10.1787/426352083452 doi