01690nam a22001697a 4500999001900000008004100019100005100060245004800111260003100159300003200190520105800222650008301280773003001363906001301393942000701406952010701413  c514866d514866201225b           ||||| |||| 00| 0 eng d  aRuane, S. Collins, M.L and Sinfiled, A 921889  aThe centrality of taxation to social policy  aSocial Policy and Society   a19(3), Jul, 2020: p.437-453  aThe 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. - Reproduced 


  aTaxation, Social policy, Distrbution, Pre-distrbution, Tax expenditure 919851  aSocial Policy and Society  aTAXATION  cAR  00102ddc40709388881aIIPAbIIPAd2020-12-25h19(3), Jul, 2020: p.437-453pAR123745r2020-12-25yAR