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