000			01364nam a22001577a 4500
999			_c514869 _d514869
008			201225b ||||| |||| 00| 0 eng d
100			_aSinfield, Adrian. _921892
245			_aBuilding social policies in fiscal welfare
260			_aSocial Policy and Society
300			_a19(3), Jul, 2020: p.487-499
520			_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
650			_aFiscal welfare, Social tax expenditure, Taxation, Inequality, Pre-distriution _919857
773			_aSocial Policy and Society
906			_aSOCIAL WELFARE
942			_cAR