Publication: Taxation and welfare
Consultable a partir de
Date
2018
Authors
Balda Pérez, Maider
Publisher
Acceso abierto / Sarbide irekia
Trabajo Fin de Grado / Gradu Amaierako Lana
Project identifier
Abstract
The rise of the Welfare State after the Second World War has increased the importance of analyzing the welfare impact of economic and social policies . Despite taxation is one of the most important economic instruments in hands of the governments, the direct effect on welfare has not yet received attention. The difficulties in measuring welfare probably explains the gap existing in the literature . This work contributes to estimating the effect of tax level and tax structure on welfare in European countries over 2004
2014, trough panel data models. Besides , countries are grouped by Nordic, Continental, Anglo
Saxon, Mediterranean and Eastern European model s to further evaluate this relationship. Results suggest that fiscal pressure increases help countries improve welfare conditions, being labor taxes the ones with the largest effects. However, differences in such effect s between social models imply that th ese result s need to take country
specific particularities into account for adequate policy design.
Description
Keywords
Abbreviated welfare functions, Human Development Index, Fiscal pressure, Tax structure, Panel data models
Department
Faculty/School
Facultad de Ciencias Económicas y Empresariales / Ekonomia eta Enpresa Zientzien Fakultatea
Degree
Graduado o Graduada Internacional en Administración y Dirección de Empresas / Graduado o Graduada Internacional en Economía por la Universidad Pública de Navarra, Enpresen Administrazio eta Zuzendaritzan Nazioarteko Graduatua / Ekonomian Nazioarteko Graduatua Nafarroako Unibertsitate Publikoan
Doctorate program
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