Building Social Policies in Fiscal Welfare
Building Social Policies in Fiscal Welfare
复制标题
制定财政福利社会政策
DOI：
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发表时间：
2020
影响因子：
1.5
通讯作者：
A. Sinfield
中科院分区：
文献类型：
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作者：
A. Sinfield
财政福利通过税收制度来实施社会支出政策的方式仍然相对被忽视，而公共支出的成本和影响却不断受到审查。与大量经过经济状况调查的公共支出相比，社会税收减免的成本大多是为了改善经济状况，但很少有人审视其成本，其分配影响更是如此。本文探讨了如何为制定强有力和灵活的政策提供更好的基础，以建立、管理和评估财政福利，从而有助于建设更加开放和平等的社会。当税收和公共支出活动惠及同一目标群体时，应特别注意加强问责制并一起评估它们；并减少可比税收和公共计划中待遇的不一致。
The ways that social spending policies are run by fiscal welfare through the tax system remain relatively neglected, while the costs and impact of public expenditure are constantly under scrutiny. Mostly means-enhancing in contrast to much means-tested public spending, the costs of social tax reliefs are little examined, their distributional impact even less so. This article considers what is needed to provide a better basis for the development of robust and flexible policies for establishing, managing and evaluating fiscal welfare that can contribute to building a more open and equal society. Particular attention is given to increasing accountability and assessing tax and public spending activities together when they benefit the same target group; and to reducing inconsistencies of treatment in comparable tax and public schemes.