Title Taxation and social policy / edited by Andy Lymer, Margaret May, Adrian Sinfield

Edition 1st Published Bristol : Policy Press, 2023

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Description 1 online resource (368 pages) Contents Front Cover -- Taxation and Social Policy -- Copyright information -- Table of contents -- List of figures and tables -- List of abbreviations -- Notes on contributors -- Acknowledgments -- 1 Introduction: The case for considering taxation and social policy together -- References -- 2 Fiscal and social policy: two sides of the same coin -- The persistent lack of co-ordinated policy -- Fiscal policy comes under the spotlight -- The shifting burden of taxation -- The evolution of tax credits -- Fiscal policy in the age of austerity -- Horizontal versus vertical inequalities -- The way forward: Universal Basic Income? -- Conclusion: Where next? -- Postscript: October 2022 -- 'Trickle-down' under Truss -- Note -- Further reading -- References -- 3 Tax and the social policy landscape -- Introduction -- What is a tax? -- Why do we tax? -- Link between taxation and government spending -- Behavioural tool -- Other motivations for taxation -- Administering the tax system -- Direct versus indirect -- Progressivity versus regressivity versus proportionality -- Principles of good tax system design -- Equity -- Convenience -- Certainty -- Efficiency -- Are all these characteristics equally important? -- Digitisation -- Application of tax bases and levels of UK taxes collected -- Income -- Wealth -- Consumption -- Who pays what UK taxes? -- Personal taxes -- Corporate taxes -- Tax policy-making structure and processes -- HM Treasury versus HM Revenue and Customs -- Department for Work and Pensions -- Courts -- Conclusion -- Notes -- Further reading -- References -- 4 Fiscal welfare and tax expenditures -- The growing recognition of fiscal welfare and tax expenditures -- The reluctant unveiling of UK tax expenditures -- The official UK classification of tax reliefs -- Government failure to examine distribution 'The distinctive political dynamics' of tax expenditures (Hacker, 2002) -- Influence on private markets and the wider society -- Examining comparable public and tax spending together -- Policy development, evaluation and change -- Conclusion -- Further reading -- References -- 5 Employment, self-employment and taxation -- Introduction: perceptions, politics and socio-economic implications -- Taxing employment: simplicity and complexity -- Defining employment -- A fair and efficient form of taxation -- State of play for self-employment in the UK -- Who are the self-employed? -- Politics of tax reform -- Conclusion: The difficulty of change -- Further reading -- References -- 6 Pensions and taxation -- Introduction -- The UK pension system -- The pensions policy landscape -- Demographics and public finances -- Earnings and wealth inequality -- The changing nature of work -- Shifting risk on to individuals -- Political choices, political cycles, power and adequacy -- Pensions, policy and taxation -- Taxation as a motivator or constraint on pensions -- Taxing pensions -- Constraining pension savings -- Taxation as an income adequacy measure -- Key issues and potential for reform -- Rising costs -- Automatic enrolment -- Pension freedoms -- Gender, ethnicity and pensions -- Alternative pension approaches -- Conclusion -- Notes -- Further reading -- References -- 7 Tax, benefits and household income -- Introduction -- Taxes and transfers -- Key taxes -- Social security benefits -- Different types of social security benefits -- The scale of social security in the UK -- Universal Credit: fulfilling the vision for a negative income tax? -- Inequality of incomes in the UK -- Measuring incomes -- Incomes and government intervention -- Direct and indirect taxes -- Patterns in income inequality -- Trends in Great Britain -- Inequality across countries COVID-19, lockdowns and beyond -- Conclusion -- Note -- Further reading -- References -- 8 Taxation, health and social care -- Introduction -- The dominance of taxation in the funding of the NHS -- Public attitudes to raising taxes for health care -- Mixed economy in social care -- The use of taxation to fund the private health sector -- Tax treatment and strategies for reducing tax liabilities -- Taxation, inequality and the promotion of health -- Conclusion -- Further reading -- References -- 9 Homes, housing and taxation -- Introduction -- Context: UK housing tenure mix and the development of a home-owning culture -- Change in the make-up of the rental sector -- Tax as a supply-side housing subsidy -- VAT and houses -- Housing development and the need for land taxation -- Land and property transaction taxes -- A tax bias towards owners? Demand-side incentives -- Mortgage Interest Relief and imputed rent -- Inheritance Tax and the home -- Capital Gains Tax and housing -- Asset or commodity: home or investment? -- Conclusion: Social policy challenges and opportunities for change -- Notes -- Further reading -- References -- 10 Wealth taxation: the case for reform -- Introduction -- The UK's current 'system' of wealth taxation -- The case for reforming and increasing wealth taxation -- Barriers to reforming and increasing wealth taxes -- A way forward for wealth tax reform in the UK -- Conclusion -- Notes -- Further reading -- References -- 11 Gender and taxation -- Introduction -- Independent taxation -- Gender Responsive Budgeting -- The focus of Gender Responsive Budgeting in the UK -- Gender responsive versus gender blind? -- Principles of gender budgeting -- Examine effects on a range on inequalities -- Include effects on unpaid work as well as paid employment -- Consider effects on different types of households Consider effects on individuals as well as households -- Look at effects over the life course -- Look intersectionally wherever relevant -- Consider effects on the provision and receipt of care -- Look at interrelated policies together -- The societal functions of tax -- Macroeconomic management -- Funding public spending -- Societal cohesion -- Specific taxes and tax allowances -- Taxing income -- Taxing wealth and property -- Taxing companies -- Taxing expenditure -- Tax reliefs -- Conclusion -- Notes -- Further reading -- References -- 12 Taxation and local taxes -- Introduction -- Local taxation in the UK -- Council tax -- Local taxation and social policy -- Business rates -- Options for reform of local taxation -- Reform of council tax -- Local income tax -- Land value tax -- A new local property tax -- Conclusion -- Notes -- Further reading -- References -- 13 Corporate tax and corporate welfare -- Introduction -- Corporate taxes are complex and contested -- Corporate power and corporate taxation -- Corporate tax systems are leaky -- Tax avoidance in a global economy -- From corporate tax to corporate welfare -- Competing for capital through the tax system -- Tax avoidance and tax evasion -- Conclusion -- Further reading -- References -- 14 The climate crisis and taxation -- Introduction -- The development of UK environment-related taxation -- UK environment-related taxation -- Explicit environmental taxes -- The Climate Change Levy -- The ETS and Carbon Price Floor -- The Renewables Obligation Certificate and contracts for difference -- Other taxes -- Implicit environmental taxes -- Motor taxes -- VAT on domestic fuel -- Air passenger duty -- Quasi-taxes -- Energy Savings Obligations -- Tax relief -- The distributive impact of UK environment-related taxation: data and methods The distributive impact of explicit and implicit environment-related taxation on households -- Motoring-related taxes -- Domestic energy taxes -- Air passenger duty -- Quasi-taxes and impact of environment-related business taxes on households -- Overall distributive impact of UK environment-related taxes on households -- Conclusion -- Notes -- Further reading -- References -- 15 Conclusions: Taxation in a social policy context -- The multiple interactions of tax and social policy -- The policy-making significance of structural inequalities -- The political context of taxation and social policy -- The need for wider discussion -- Moving forward -- Expanding social policy views of taxation -- Missed issues and opportunities -- Concluding thoughts -- Postscript -- References -- Index Summary This book explores tax and social policy and how they interact with each other. It covers key interactions, debates and challenges of tax and social policy and examines how analyses might be combined and policy options developed for effective delivery in both areas Notes Description based on CIP data; resource not viewed Subject Taxation -- Social aspects Social policy -- Economic aspects POLITICAL SCIENCE / Public Policy / Social Policy. Social policy -- Economic aspects Taxation -- Social aspects Form Electronic book Author Lymer, Andrew, editor May, Margaret, 1947- editor. Sinfield, Adrian, editor ISBN 9781447364191 1447364198 9781447364207 1447364201

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