Taxation and social policy /

This book explores tax and social policy and how they interact with each other. It covers key interactions, debates and challenges of tax and social policy and examines how analyses might be combined and policy options developed for effective delivery in both areas.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Lymer, Andy (Editor ), May, Margaret (Editor ), Sinfield, Adrian (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Bristol : University of Bristol Press, 2023.
Temas:
Taxation > Social aspects > Great Britain.
Social policy > Economic aspects > Great Britain.
POLITICAL SCIENCE / Public Policy / Social Policy.
Social policy > Economic aspects.
Taxation > Social aspects.
Great Britain.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Front Cover
  • Taxation and Social Policy
  • Copyright information
  • Table of contents
  • List of figures and tables
  • List of abbreviations
  • Notes on contributors
  • Acknowledgments
  • 1 Introduction: The case for considering taxation and social policy together
  • References
  • 2 Fiscal and social policy: two sides of the same coin
  • The persistent lack of co-ordinated policy
  • Fiscal policy comes under the spotlight
  • The shifting burden of taxation
  • The evolution of tax credits
  • Fiscal policy in the age of austerity
  • Horizontal versus vertical inequalities
  • The way forward: Universal Basic Income?
  • Conclusion: Where next?
  • Postscript: October 2022
  • 'Trickle-down' under Truss
  • Note
  • Further reading
  • References
  • 3 Tax and the social policy landscape
  • Introduction
  • What is a tax?
  • Why do we tax?
  • Link between taxation and government spending
  • Behavioural tool
  • Other motivations for taxation
  • Administering the tax system
  • Direct versus indirect
  • Progressivity versus regressivity versus proportionality
  • Principles of good tax system design
  • Equity
  • Convenience
  • Certainty
  • Efficiency
  • Are all these characteristics equally important?
  • Digitisation
  • Application of tax bases and levels of UK taxes collected
  • Income
  • Wealth
  • Consumption
  • Who pays what UK taxes?
  • Personal taxes
  • Corporate taxes
  • Tax policy-making structure and processes
  • HM Treasury versus HM Revenue and Customs
  • Department for Work and Pensions
  • Courts
  • Conclusion
  • Notes
  • Further reading
  • References
  • 4 Fiscal welfare and tax expenditures
  • The growing recognition of fiscal welfare and tax expenditures
  • The reluctant unveiling of UK tax expenditures
  • The official UK classification of tax reliefs
  • Government failure to examine distribution
  • 'The distinctive political dynamics' of tax expenditures (Hacker, 2002)
  • Influence on private markets and the wider society
  • Examining comparable public and tax spending together
  • Policy development, evaluation and change
  • Conclusion
  • Further reading
  • References
  • 5 Employment, self-employment and taxation
  • Introduction: perceptions, politics and socio-economic implications
  • Taxing employment: simplicity and complexity
  • Defining employment
  • A fair and efficient form of taxation
  • State of play for self-employment in the UK
  • Who are the self-employed?
  • Politics of tax reform
  • Conclusion: The difficulty of change
  • Further reading
  • References
  • 6 Pensions and taxation
  • Introduction
  • The UK pension system
  • The pensions policy landscape
  • Demographics and public finances
  • Earnings and wealth inequality
  • The changing nature of work
  • Shifting risk on to individuals
  • Political choices, political cycles, power and adequacy
  • Pensions, policy and taxation
  • Taxation as a motivator or constraint on pensions
  • Taxing pensions

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