Fiscal welfare in Europe: a state of the art

Date: 
May 5, 2017 - 17:30 - 19:30
Event location: 
Main Building, Room 3001 at Corvinus University of Budapest
Event type: 
Event audience: 

The Political Economy Research Group at CEU and the International Relations Multidisciplinary Doctoral School at Corvinus University of Budapest cordially invites you to the following guest lecture. The Doctoral School at Corvinus University kindly agreed to co-host this event as a show of solidarity with CEU. This is an excellent opportunity to meet with fellow researchers, students, and professors from the Doctoral School and further deepen the collaboration between us.

 

Michaël Zemmour

(Assistant Professor of Economics, Sciences Po)

 

Fiscal welfare in Europe: a state of the art

 

Date and place | 10 May (Wednesday), 17:30 at the Main Building, Room 3001 at Corvinus University of Budapest

 

 

Abstract | 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. Therefore, it is a necessary exercise. Yet most of the recent literature on social tax expenditures focuses on the US, and both literature and data on European cases are sparse. The present article reviews the various concepts used to operationalize the analysis of fiscal welfare and argues that the “Social Tax Expenditures” concept is best adapted to the exercise of measuring the size and defining the properties of fiscal welfare. It presents the data currently available, demonstrates its limits, and identifies pressing gaps in terms of data generation in the field. Finally, 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, some of them specific to the European context.

 

Michaël Zemmour is an Assistant Professor of Economics at the Laboratory for Interdisciplinary Evaluation of Public Policies (LIEPP) at Sciences Po. His main research interest are political economy, Social protection and fiscal policy, and comparative public policy. For his research, please see: http://www.sciencespo.fr/liepp/en/users/michaelzemmour

See you at the guest lecture!