Taxation and Social Policy
dc.cclicence | CC-BY-NC | en |
dc.contributor.author | Collins, Michael L. | |
dc.contributor.author | Ruane, Sally | |
dc.contributor.author | Sinfield, Adrian | |
dc.date.acceptance | 2021-04 | |
dc.date.accessioned | 2021-05-20T08:16:36Z | |
dc.date.available | 2021-05-20T08:16:36Z | |
dc.date.issued | 2022-02 | |
dc.description.abstract | This social policy textbook chapter examines the role of taxation in social policy. Specifically it asserts that: the tax system contributes to the distribution of resources but is often overlooked in social policy debates; different kinds of taxes differ in the way they affect inequality; tax expenditures, such as tax reliefs and allowances, often give more to the better off but lack scrutiny in public policy; policy makers believe that taxation affects the behaviour of individuals, households and firms; and there are increasing concerns about the activities of wealthy individuals and firms seeking to reduce their tax liabilities. | en |
dc.funder | No external funder | en |
dc.identifier.citation | Collins, M.L., Ruane, S. and Sinfield, A. (2022) Taxation and Social Policy. In: Alcock, P., Haux, T., May, M. and McCall, V. (Eds.) Student’s Companion to Social Policy, 6th edn, Oxford: Wiley-Blackwell. | en |
dc.identifier.doi | https://doi.org/10.1002/9781394260430.ch36 | |
dc.identifier.uri | https://dora.dmu.ac.uk/handle/2086/20885 | |
dc.language.iso | en | en |
dc.publisher | Wiley | en |
dc.researchinstitute | Institute of Health, Health Policy and Social Care | en |
dc.subject | Social policy | en |
dc.subject | Taxation | en |
dc.subject | Redistribution | en |
dc.subject | Welfare state | en |
dc.title | Taxation and Social Policy | en |
dc.type | Book chapter | en |
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