Template-Type: ReDIF-Article 1.0
Author-Name: Olga V. Bogacheva
Author-Email: bogacheva@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia; Primakov National Research Institute of World Economy and International Relations, Russian Academy of Sciences, Moscow 117997, Russia
Author-Name: Tatiana V. Fokina
Author-Email: fokina@nifi.ru
Author-Workplace-Name: Financial Research Institute, Moscow 127006, Russia; Lomonosov Moscow State University, Moscow 119991, Russia
Title: Evaluation of Social Tax Expenditures Efficiency in OECD Countries
Abstract: The article is devoted to social tax expenditures efficiency evaluation in OECD countries. Social tax expenditures are defined as revenue losses attributable to provisions of tax laws allowing a preferential tax treatment for special categories of taxpayers or within social spheres for public social policy aims achievement. The authors research existing forms and types of social tax expenditures, as well as practice of their implementation in different OECD countries. Within the context of personal income tax approaches to efficiency evaluation of each type of social tax expenditures and arguments for their use have been analyzed. The authors conclude that while efficiency evaluation of special social tax expenditures alternative social policy instruments and results of “cost-benefit” analysis should be taken into account.
Classification-JEL: H55, E62, H29
Keywords: tax expenditures, social policy, tax tools, evaluation of tax expenditures efficiency
Journal: Finansovyj žhurnal — Financial Journal
Pages: 22-36
Issue: 3
Year: 2017
Month: June
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2017/3/articles/fm_2017_3_02.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:170302:p:22-36