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The Impact of Tax Systems on Social Expenditure

The Impact of Tax Systems on Social Expenditure. Presentation: Foundation for Fiscal Studies 30 October 2003, ESRI, Dublin Willem Adema (www.oecd.org/els/social/expenditure). Introduction. Interpreting Tax-to-GDP ratios and Public (social) expenditure to GDP ratios Social

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The Impact of Tax Systems on Social Expenditure

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  1. The Impact of Tax Systems on Social Expenditure Presentation: Foundation for Fiscal Studies 30 October 2003, ESRI, Dublin Willem Adema (www.oecd.org/els/social/expenditure)

  2. Introduction • Interpreting Tax-to-GDP ratios and Public (social) expenditure to GDP ratios Social • What is social spending? • Indicators on Net Social Spending • What do they mean?

  3. Total taxes account for 30% to 50% of GDP

  4. Social spending accounts for almost half of total public spending

  5. Low public social spending in Ireland

  6. Declining public social spending in Ireland

  7. Low direct taxation in Ireland the UK and the US

  8. Low indirect taxes in the US

  9. Tax breaks for social purposes

  10. From gross to net PUBLIC social spending

  11. What is private social spending? • Protection with a social purpose • Inter-personal redistribution • Compulsion

  12. Private social expenditure is almost 10% of GDP in the US.

  13. From gross public to net TOTAL social spending

  14. Conclusions • A similarity in spending to GDP ratios in the Netherlands, the UK and the US • Is public spending in Ireland too low and too high in Sweden? • What about redistribution in tax/benefit system? • A greater role for private social protection?

  15. References Adema, W., B. Eklind, J. Lotz, M. Einerhand and M. Pearson (1996), Net Public Social Expenditure. Labour Market and Social Policy Occ. Papers. Number 19, OECD, Paris. Adema, W. and M Einerhand (1998), The Growing Role of Private Social Benefits. Labour Market and Social Policy Occasional Papers. Number 32, OECD, Paris. Adema W. (1999), Net Social Expenditure, Labour Market and Social Policy Occasional Papers. Number 39, OECD, Paris. Adema, W. (2001), Net Social Expenditure – 2nd Edition, Labour Market and Social Policy Occasional Papers. Number 52, OECD, Paris. Adema. W and M. Ladaique (2004), Net Social Expenditure - 3rd edition, OECD Social, Employment and Migration Working Papers, Paris, forthcoming. OECD (2001), Social Expenditure Database 1980-1998 - 3rd edition, Paris. OECD (2002), Revenue Statistics, 1965 – 2001, Paris. OECD (2004, forthcoming), Social Expenditure Database – 4th edition, Paris. http://www.oecd.org/social/expenditure

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