(2018) Balda Pérez, Maider; Pascual Arzoz, Pedro; Sánchez Iriso, Eduardo; Facultad de Ciencias Económicas y Empresariales; Ekonomia eta Enpresa Zientzien Fakultatea
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.