Fiscal Welfare and Welfare State Reform: a research agenda

Date: 01 February 2016

This paper seeks to test the hypothesis that since the 1990s, in the European context, STEs have constituted an important yet understudied part of welfare state reforms. We show through a survey of the literature of the past 20 years on welfare state reforms in Europe that while tax expenditures are sometimes mentioned in passing in the description of welfare reforms, they are very seldom analysed as an important element in the reform process itself. Yet we argue that, due to the specificities of this instrument, the development of tax expenditures for social purposes can have important consequences on the welfare state.

Nathalie Morel Chloé Touzet Michaël Zemmour

Employment, Equity and Growth

Fiscal Welfare and Welfare State Reform: A Research Agenda


Type: working-paper

Morel N., Touzet C., & Zemmour M. (2016). 'Fiscal Welfare and Welfare State Reform: a research agenda'. LIEPP Working Paper No. 45.


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