The Golden Age of Tax Expenditures: Fiscal Welfare and Inequality in Portugal (1989–2011)

Branco, Rui; Costa, Edna Falorca da

doi:10.1080/13563467.2018.1526264

Cited by 12 publications

(8 citation statements)

References 36 publications

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“…The effectiveness of tax-related expenditures in addressing a taxpayer behavioral change is out of the scope of the study, since this would imply the need for information on elasticities for all countries in the very different contexts of housing ownership choices, health, and education spending. Morel et al (2019), Branco andCosta (2018), andDi Novi et al (2018) provide interesting examples of country specific analysis whose extension in a cross-country perspective is hampered by data availability and left for future research developments.…”

Section: Discussionmentioning

confidence: 99%

“…The increased revenue due to abolishing health-related TEs comes mostly from individuals in the top part of the distribution (see Figure A.4 in the online Annex), with individuals in the middle-top of the income distribution being relatively more favored by health-related TEs (see Branco and Costa (2018)…”

Section: Health-related Tesmentioning

confidence: 99%

“…A favourable tax treatment can indeed provide an incentive to low-income individuals to benefit from medical treatments. Overall, these tax provisions supplement benefits provided by government health programmes (see Branco and Costa, 2018, for the case of Portugal and Di Novi et al, 2018, for Italy) and subsidize the cost of private health insurance (Hinde, 2016), reducing the up-front cost of obtaining good health coverage.…”

Section: The Rationale Of Social Tes In the Context Of Personal Incommentioning

confidence: 99%

“…Aside from the OECD (2010) study, a number of country case studies have been conducted showcasing the importance of accounting for TEs in fiscal analysis, although not necessarily focusing on their fiscal or equity impact (see Thöne, 2013, for Germany; Tyson, 2014, for Italy; Klun, 2012, for Slovenia; Collins and Walsh, 2011, for Ireland; Morel et al, 2019, for France; and Branco and Costa, 2018, for Portugal). Other studies have focused on the specific impact of TEs on taxpayer behaviour (Barrios et al, 2018; Doerrenberg et al, 2017; Immervoll et al, 2007).…”

Section: Empirical Evidence On Tes In Europementioning

confidence: 99%

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The fiscal and equity impact of social tax expenditures in the EU

Barrios

Moscarola

Figari

et al. 2019

Journal of European Social Policy

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Tax expenditures (TEs) are preferential tax treatments granted to specific individuals or categories of households, with the aim of achieving social and economic goals. They are widely used by EU Member States. However, their fiscal and equity impacts are not always clear and their effectiveness and efficiency as a policy instrument need to be carefully evaluated, especially in the present context of constrained public finances. This article quantifies the fiscal and equity effects of social TEs related to housing, education and health in 28 European countries making use of EUROMOD, the EU-wide microsimulation model. We find a variety of effects, in terms of sign and magnitude, across Member States, and within these, among types of households. Overall, our findings suggest that the impact of TE on tax revenues and on income inequalities can be sizable. The redistributive impact of removing TEs can go in both directions, either on the progressive or regressive side, depending on the country and the TE considered.

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Section: Discussionmentioning

confidence: 99%

Section: Health-related Tesmentioning

confidence: 99%

Section: The Rationale Of Social Tes In the Context Of Personal Incommentioning

confidence: 99%

Section: Empirical Evidence On Tes In Europementioning

confidence: 99%

See 2 more Smart Citations

The fiscal and equity impact of social tax expenditures in the EU

Barrios

Moscarola

Figari

et al. 2019

Journal of European Social Policy

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“…Moreover, there is mounting evidence that tax expenditures and state mandated and/or subsidized private provision lead to inegalitarian outcomes (Been et al 2017, Branco and Costa 2018, Faricy 2015). Yet in a world of second best, these are sometimes the only available solutions.…”

Section: Many Ways To Rome? Social Outcomes Of Social Policy By Othermentioning

confidence: 99%

Social Policy by Other Means: Theorizing Unconventional Forms of Welfare Production

Seelkopf

Starke²

2019

Journal of Comparative Policy Analysis: Research and Practice

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Tax expenditures and progress to the Sustainable Development Goals

Masiya,

Hall,

Murray

et al. 2024

Sustainable Development

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This study reports the impact of governments having additional revenue equivalent to tax expenditures on achieving the Sustainable Development Goals in 97 countries. The study draws data on revenue foregone from the Global Tax Expenditure Database. To analyze the potential of an increase in government revenue equivalent to the revenue foregone, the study uses the Government Revenue and Development Estimations modeling. The study finds that if governments had additional revenue equivalent to tax expenditures: an additional 17 million children would attend school (13.62% currently out of school), an additional 70 million people would use basic water (23% of those without access), 146 million would use basic sanitation (20% of those without access), 181,000 children would survive (13% of children who currently die), and 12,000 mothers would survive (16% of mothers who currently die). Critically, there would be improvements in governance indicators in all regions. Foregone revenue from tax expenditures could increase access to public services for millions, which is the most effective tool for reducing inequality and driving progress toward sustainable development. The massive opportunity costs reported here require all governments to report and justify their annual tax expenditure.

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The Golden Age of Tax Expenditures: Fiscal Welfare and Inequality in Portugal (1989–2011)

Cited by 12 publications

References 36 publications

The fiscal and equity impact of social tax expenditures in the EU

The fiscal and equity impact of social tax expenditures in the EU

Social Policy by Other Means: Theorizing Unconventional Forms of Welfare Production

Tax expenditures and progress to the Sustainable Development Goals

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