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Evaluation of Social Tax Expenditures Efficiency in OECD Countries

Olga Bogacheva and Tatiana V. Fokina ()
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Tatiana V. Fokina: Financial Research Institute, Moscow 127006, Russia; Lomonosov Moscow State University, Moscow 119991, Russia

Finansovyj žhurnal — Financial Journal, 2017, issue 3, 22-36

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.

Keywords: tax expenditures; social policy; tax tools; evaluation of tax expenditures efficiency (search for similar items in EconPapers)
JEL-codes: H55 E62 H29 (search for similar items in EconPapers)
Date: 2017
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