The centrality of taxation to social policy

Date

2020-03-31

Advisors

Journal Title

Journal ISSN

ISSN

Volume Title

Publisher

Cambridge University Press

Type

Article

Peer reviewed

Yes

Abstract

The article reviews the limited existing social policy literature on taxation and sets out a case for the incorporation of the study of taxation into the accepted remit of social policy. Social policy has historically been concerned with the services and benefits which flow from public expenditure, and people’s experiences of them, rather than with taxation and the contributions by individual researchers have tended to remain marginal to the main focus of social policy. The article offers a speculative account as to why taxation has remained peripheral to social policy and presents three arguments for the mainstreaming of tax in social policy’s domain of study. These concern the role of taxation in shaping the distribution of resources, a fundamental pre-occupation of social policy; the contribution social policy scholars can make to shaping a new discourse surrounding taxation, foregrounding issues of equity and need; and how social policy’s engagement with taxation can influence the politics of the welfare state.

Description

Keywords

taxation, social policy, distribution, pre-distribution, tax expenditure

Citation

Ruane, S., Collins, M. and Sinfield, A. (2020) The centrality of taxation to social policy, in Social Policy and Society, 19 (3), pp. 437-453

Rights

Research Institute

Institute of Health, Health Policy and Social Care