| 000 -LEADER |
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| fixed length control field |
01364nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
201225b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Sinfield, Adrian. |
| 245 ## - TITLE STATEMENT |
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| Title |
Building social policies in fiscal welfare |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Social Policy and Society |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
19(3), Jul, 2020: p.487-499 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
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. - Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Fiscal welfare, Social tax expenditure, Taxation, Inequality, Pre-distriution |
| 9 (RLIN) |
19857 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Social Policy and Society |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
SOCIAL WELFARE |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
