01483nam a22001697a 4500999001900000008004100019100003000060245004700090260003100137300003200168520086000200650008901060773003101149906001901180942000701199952010701206  c514869d514869201225b           ||||| |||| 00| 0 eng d  aSinfield, Adrian. 921892  aBuilding social policies in fiscal welfare  aSocial Policy and Society   a19(3), Jul, 2020: p.487-499  aThe 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   aFiscal welfare, Social tax expenditure, Taxation, Inequality, Pre-distriution919857  aSocial Policy and Society   aSOCIAL WELFARE  cAR  00102ddc40709388884aIIPAbIIPAd2020-12-25h19(3), Jul, 2020: p.487-499pAR123749r2020-12-25yAR