Policy Press

Taxation and Social Policy

Edited by Andy Lymer, Margaret May and Adrian Sinfield

Published

May 31, 2023

Page count

302 pages

ISBN

978-1447364184

Dimensions

234 x 156 mm

Imprint

Policy Press

Published

May 31, 2023

Page count

302 pages

ISBN

978-1447364177

Dimensions

234 x 156 mm

Imprint

Policy Press

Published

May 31, 2023

Page count

302 pages

ISBN

978-1447364191

Dimensions

234 x 156 mm

Imprint

Policy Press

Published

May 31, 2023

Page count

302 pages

ISBN

978-1447364191

Dimensions

234 x 156 mm

Imprint

Policy Press
Taxation and Social Policy

This book is about tax and social policy and how they interact with each other.

The impact of taxation as an instrument of social policy is central in influencing redistribution and behaviour. This broad-based edited collection fills a significant gap in both literatures, bringing together disparate debates in this emerging area of analysis.

It guides readers through the key interactions of tax and social policies and the central debates and challenges posed by their effect on each other. It examines how analyses might be combined and policy options developed for more effective delivery and impact in both areas.

“Taxation issues have been relatively neglected in social policy. This important and informative collection is essential reading, setting out key debates and challenges, and ways to overcome barriers to reform.” Jane Millar, University of Bath

“This excellent collection provides a wide-ranging and thorough analysis of taxation using a social policy lens and a signpost for its positive framing on the path to socioeconomic and environmental justice.” Ruth Lister, House of Lords and Emeritus Professor, Loughborough University

Andy Lymer is Professor of Taxation and Personal Finance and Director of the Centre for Personal Financial Wellbeing at Aston University.

Margaret May is External Associate at the Centre on Household Assets and Savings Management (CHASM) at the University of Birmingham.

Adrian Sinfield is Emeritus Professor of Social Policy at the University of Edinburgh.

1. Introduction – Andy Lymer, Margaret May and Adrian Sinfield

2. Fiscal and Social Policy: Two Sides of the Same Coin – Chris Pond

3. Tax and the Social Policy Landscape – Andy Lymer

4. Fiscal Welfare and Tax Expenditures – Adrian Sinfield

5. Employment, Self-Employment and Taxation – Kevin Caraher and Enrico Reuter

6. Pensions and Taxation – Micheál Collins and Andy Lymer

7. Tax, Benefits and Household Income – SD McKay

8. Taxation, Health and Social Care – Sally Ruane

9. Homes, Housing and Taxation – James Gregory, Andy Lymer and Carlene Wynter

10. Wealth Taxation: The Case for Reform – Karen Rowlingson

11. Gender and Taxation – Susan Himmelweit

12. Taxation and Local Taxes – Michael Orton

13. Corporate Tax and Corporate Welfare – Kevin Farnsworth

14. The Climate Crisis and Taxation – Paul D. Bridgen and Milena Büchs

15. Conclusions – Andy Lymer, Margaret May and Adrian Sinfield