Mostrar el registro sencillo del ítem

Revenue-Generating Potential of Taxation for Older-Age Social Pensions

dc.contributor.authorCruz-Martinez G.
dc.date.accessioned2020-09-02T22:16:06Z
dc.date.available2020-09-02T22:16:06Z
dc.date.issued2018
dc.identifier10.1007/s12126-017-9298-2
dc.identifier.citation43, 4, 415-437
dc.identifier.issn01635158
dc.identifier.urihttps://hdl.handle.net/20.500.12728/4198
dc.descriptionSocial security and taxation operate jointly to overcome individual deprivations, reduce income inequality and promote development, bringing ‘taxation into social protection analysis and planning’. There are several ways in which governments can create fiscal space to finance social protection programmes (e.g. social pensions). The idea is to create new sources of revenue –sustainable in the long-run – which can be used to finance social pensions, without building new liabilities and without distorting macroeconomic stability. The literature specifically addressing the potential fiscal space that could be created to finance social pensions is limited. This paper aims to begin filling some of those gaps and identify sources for creating fiscal space for social pensions through the revenue side (i.e. examine the revenue-generating potential of taxation for social pensions). Specifically, examine the potential funding power of three types of taxes (income tax, corporate tax, and trade tax) using cross-country tax revenues and tax rate data in a global perspective. The paper demonstrates that the three taxes have a revenue-generating potential to finance social pensions in several countries. There is not a magic prescription useful for every country, but there are numerous options to design a tailored mix of sources to create fiscal space. © 2017, Springer Science+Business Media, LLC.
dc.language.isoen
dc.publisherSpringer New York LLC
dc.subjectCash transfers
dc.subjectFiscal space
dc.subjectPoverty reduction
dc.subjectSocial pensions
dc.subjectSocial protection
dc.subjectTax revenue
dc.subjectTaxation
dc.subjectfinance
dc.subjectfunding
dc.subjecthuman
dc.subjectpension
dc.subjectpoverty
dc.subjectprescription
dc.subjecttax
dc.titleRevenue-Generating Potential of Taxation for Older-Age Social Pensions
dc.typeArticle


Ficheros en el ítem

Thumbnail
Nombre:
item_2-s2.0-85023781491.pdf
Tamaño:
2.570Kb
Formato:
PDF
Ver/

Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem