Social tax expenditures in Quebec (Canada)
The state of play
Bibliographic Data
| ID | 12609204 |
|---|---|
| Authors | Ysabel Provencher (0000-0002-1626-2975, School of Social Work and Criminology Université Laval Quebec Canada, corresponding author), Luc Godbout (School of Management Université de Sherbrooke Québec Canada), Suzie St‐Cerny (School of Management Université de Sherbrooke Québec Canada) |
| Year | 2021 |
| Volume | 31 |
| Issue | 2 |
| Pages | 225-235 |
| Publication date | 2021-08-17 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | International Journal of Social Welfare (JOURNAL) |
| Journal identifiers | ISSN: 1369-6866 • E-ISSN: 1468-2397 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/ijsw.12509 |
| OpenAlex | W3195761057 |
| Language | CA |
| Citations received | 2 |
| References cited | 21 |
The purpose of this article is to better understand the architecture of social protection as a complex and evolving system in contemporary societies. To achieve that goal, we establish an inventory of 65 socio‐fiscal expenditures or social tax expenditures (STEs) of Quebec's (Canada) personal income tax system. These include tax expenditures related to social protection insofar as they contribute in one way or another to the protection against major social risks, the improvement of living conditions and to the fight against exclusion and social inequalities. STEs were selected taking into account the objective pursued (supporting income, promoting pensions, helping employment, recognising family responsibilities, encouraging education, pursuing a specific social objective, and promoting tax equity) and the type of tax break (tax credits, exemptions, etc.). The classification reveals the extent of recourse to taxation as a complementary tool for public intervention in the field of social protection
Business · Double taxation · Economic growth · Economics · Equity (law · Income tax · Market economy · Political science · Public economics · Social equality · State income tax · Tax credit · Tax reform · Economic and Fiscal Studies · Law · Social Policies and Family · Social Sciences and Governance
Essays on the Welfare State
Analyser les politiques publiques
The Hidden Welfare State
The Divided Welfare State
Sociologie de l'action publique
Fiscal welfare
Exploring Universal Basic Income
Gouverner par les incitations
Building Social Policies in Fiscal Welfare
The fiscal and equity impact of social tax expenditures in the EU
From the hidden welfare state to the hidden part of welfare state reform
Le champ des politiques sociales
Social Protection
L'État social
Universal Welfare by 'Other Means'? Social Tax Expenditures and the Australian Dual Welfare State
| Unique citing works | 2 |
|---|---|
| Citations per year | 0.67 |
| Citation span | 2023 - 2025 (3) |
| Citation velocity | recent |
| Highly cited | No |
| Citation types | Neutral: 2 |