01364nam a22001577a 4500 514869 514869 201225b ||||| |||| 00| 0 eng d Sinfield, Adrian. 21892 Building social policies in fiscal welfare Social Policy and Society 19(3), Jul, 2020: p.487-499 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 Fiscal welfare, Social tax expenditure, Taxation, Inequality, Pre-distriution 19857 Social Policy and Society SOCIAL WELFARE AR 0 0 ddc 0 0 388884 IIPA IIPA 2020-12-25 19(3), Jul, 2020: p.487-499 AR123749 2020-12-25 AR