Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe (notice n° 860551)
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| fixed length control field | 02064cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123152641.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Morel, Nathalie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Fiscal welfare : le rôle des niches socio-fiscales dans la protection sociale en Europe |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 22 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le recours aux dispositifs fiscaux dérogatoires est un élément structurant des politiques sociales, à la fois d’un point de vue institutionnel, économique et politique. Or cet aspect, largement étudié dans le cas des États-Unis, constitue un point aveugle de l’analyse comparée de l’État social. Nous dressons un état des connaissances théoriques et empiriques sur le fiscal welfare en Europe et nous analysons les raisons spécifiques au contexte européen du recours aux dépenses fiscales de protection sociale. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Engaging with fiscal welfare leads to a reassessment of existing understandings of welfare state trajectories in Europe, with regard to their political, institutional, or distributional dimensions. Yet most of the recent literature on social tax expenditures focuses on the US. The present article reviews the theoretical and empirical knowledge on fiscal welfare in Europe. Based on a survey of the emerging literature on the topic, it presents the potential drivers and effects of the use of social tax expenditures specific to the European context. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | niches sociales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | dépenses fiscales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | État social |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | protection sociale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incitations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | incentives |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscal welfare |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | welfare reform |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | hidden welfare state |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social tax expenditures |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Touzet, Chloé |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Zemmour, Michaël |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue Française de Socio-Économie | 20 | 1 | 2018-05-21 | p. 123-141 | 1966-6608 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-francaise-de-socio-economie-2018-1-page-123?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-francaise-de-socio-economie-2018-1-page-123?lang=fr&redirect-ssocas=7080</a> |
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