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Social protection and revenue collection: how they can jointly contribute to strengthening social cohesion

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Article

Burchi, Francesco ; von Schiller, Armin ; Strupat, Christoph

International Social Security Review

2020

73

3

July - September

13-32

social protection ; social cohesion ; fiscal policy ; public finance ; taxation

international

Social protection

https://doi.org/10.1111/issr.12243

English

Bibliogr.

"Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the concept of the “fiscal contract” as the key theoretical lens to understand the often neglected potential joint effects of social protection and revenue collection policies on social cohesion. Third, we illustrate three main mechanisms through which these policies can have positive or negative impacts on the different components of social cohesion and highlight the relevance of these for policy‐makers deliberations."

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