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We use harmonized survey data from the Luxembourg Income Study to assess the redistributive impact of taxes and transfers across 22 OECD countries over the 1999–2016 period. After imputing missing tax data (employer social‐security contributions), we measure the reduction in income inequality from four key levers of tax and transfer systems: the average tax rate, tax progressivity, the average transfer...
This article argues that fiscal welfare in Europe not only forms part of the “hidden welfare state” (Howard, [Howard, C., 1997]), but also constitutes an important yet understudied—and therefore hidden—element of welfare state reform. Using the example of France, and relying both on available data and on an exhaustive database of social tax expenditures (STEs) compiled for 2014, the article begins...
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