OECD Labour Market and Social Policy Occasional Papers

Discontinued
ISSN :
1815-1981 (online)
DOI :
10.1787/18151981
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This series is designed to make available to a wider readership selected labour market and social policy studies prepared for use within the OECD. Authorship is usually collective, but principal writers are named. The papers are generally available only in their original language - English or French - with a summary in the other.
 

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Author(s):
Willem Adema1
Author Affiliations
  • 1: OECD, France

Publication Date
19 Aug 1999
Bibliographic information
No.:
39
Pages
42
DOI
10.1787/446511258155

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This paper contains an overview of net total (public and private) social expenditure indicators. These indicators have been developed to supplement available historical information on gross social expenditure trends by accounting for the varying impact of the tax system across countries. Tax systems can affect social spending in three ways:

  • Governments levy direct taxes and social security contributions on cash transfers.
  • Governments levy indirect taxes on goods and services bought by benefit recipients. And,
  • Governments may award tax advantages similar to cash benefits and/or grant tax concessions aiming to stimulate purchase of insurance coverage by private agents.

The paper summarises the methodological framework as previously developed, but extends coverage to thirteen countries for which information for 1993 and/or 1995 is now available: Australia, Belgium, Canada, Denmark, Finland, Germany, Ireland, Italy, the Netherlands, Norway, Sweden, the United Kingdom ...