Combining Welfare-to-Work Measures with Tax credits: A New Hybrid Approach to Social Security in the United Kingdom

The changes described in this article reflect a shift in social security away from social insurance and towards a mixture of social assistance, occupational or private insurance and tax credits. It suggests that what is new and distinctive about UK social security policy is the way in which a new strategy has been forged by linking the New Deal, which provides job opportunities for people who are not in employment but can often only offer them low-paid jobs, with tax credit schemes, which provide in-work benefits and are designed to ensure that, if necessary, people accept poorly paid employment.     

Social policy and health: transition countries in a comparative perspective

T. Ferrarini, O. Sjöberg. Social policy and health: transition countries in a comparative perspective Int J Soc Welfare 2010: ??: ??–??© 2010 The Author(s), Journal compilation © 2010 Blackwell Publishing Ltd and International Journal of Social Welfare. This article analyses the development and design of unemployment insurance and family policy benefits and their links to health outcomes in Estonia, Poland, the Slovak Republic, Slovenia, the Czech Republic and Hungary from the mid‐1990s. Comparing these six transition countries with long‐standing welfare democracies reveals important similarities and differences in policy and health. Unemployment benefit schemes resemble corporatist schemes in important respects, however, with lower coverage and average benefits. Subjective wellbeing is also comparatively low among both employed and unemployed in the transition countries. Several transition countries have mixed family policy strategies that simultaneously support dual‐earner families and traditional gender roles. One clear exception is Slovenia, which has a highly developed dual‐earner support. Family policy generosity is related to lower rates of poverty, infant mortality and child injuries. The article demonstrates the fruitfulness of institutional analyses of the link between social policy and population health in a broader welfare state context.     

Making work pay, making tax credits work: An assessment with specific reference to lone-parent employment

Abstract   This article examines the origins, aims, and design of tax credits in the United Kingdom, and discusses the extent to which tax credits represent a new approach in social security policy. It then focuses on the role that these transfers play in supporting lone mothers in employment, drawing on the experiences of lone-parent families to explore how tax credits worked for them. The discussion highlights the tensions between family and employment change and tax credits rules about reporting changes in circumstances and income.     

Disquieting Quiet in Hungarian Social Policy

The paper briefly reviews the social policy of the first three freely elected Hungarian governments. The first two had no clear ideological profile, while the third one is neoconservative. The new social policy seeks to strengthen the nation, the family and the "middle classes". Social spending is shrinking but skewed towards the better-off, for instance by non-refundable tax credits. The access to benefits of the poor and the unemployed has been made harsher. These developments have been accepted up to now with quiescence. The poor have no voice, and the not-so-poor have no solidarity for fear of losing their advantages. This policy promotes social exclusion.     

Family Allowances in Australia for Children Under 16 Years of Age

Family allowances for children take two forms: uniform child endowment scheme cash benefits and uniform income tax concessional deductions. The benefit per child by child endowment is the same for all income groups, but that received by tax remission increases with income because taxation is progressive. Child endowment benefits have long remained fairly static, while tax remission benefits have increased substantially as incomes have risen. Hence the scheme best suited to meet the criterion of need— child endowment—having declined from 62 per cent of family allowances in 1959 to 55 per cent in 1966, has become a much smaller component of the dual scheme of family allowances. An outline is given of two schemes which, while costing the government no more than the present dual scheme, would achieve a significant redistribution of benefits better designed to meet the criterion of need.     

More than Just DNA – Tax,Welfare and the Family. An examination of the concept of family in the Tax Transfer system,with particular reference to family benefits

One of the core issues taken into account in tax transfer systems is the family circumstances of a particular recipient. Family tax transfer payments may be delivered through either the tax or the welfare system. However, the fundamental requirement is that there is a family, maintaining children. The concept of what is a family is a social rather than a legal construct. While marriage and spouse have legal definitions, family structures evolve and change over time. In this paper I explore the concept of family as it is used in the Australian income tax and welfare legislation. I consider the impact of the legislative construct of family on the entitlements to tax credits, and whether the definition of family is appropriate to ensure that the benefits improve the equity of the taxation system, and properly reflect the structure of the contemporary family unit.     

Economic well‐being of low‐income single‐mother families following welfare reform in the USA

This study explored changes in net disposable income for low‐income single‐mother families before and after the 1996 welfare reform in the USA. Although many studies on welfare reform have focused on employment or total family income as a way to measure low‐income single‐mother families’ economic well‐being, little is known about their net income after expenses related to entering the workforce. This study analyzed net disposable income after tax deductions and childcare costs to provide a more accurate understanding of income changes using data from the Survey of Income and Program Participation conducted by the US Census Bureau. The results revealed that while low‐income single mothers were working more after welfare reform, their net disposable income decreased during this time because their earnings were low and offset by an increase in childcare costs and a decline in means‐tested benefits, including Temporary Assistance for Needy Families benefits. Key Practitioner Message: ● To understand effects of the 1996 welfare reform on low‐income families’ economic well‐being; ● To understand comprehensive income sources and work related expenses of low‐income families; ● To provide policy suggestions for comprehensive childcare subsidies to support low‐income single mothers’ employment.     

Changing Family Policy in Sweden and Finland during the 1990s

The aim of the article is to analyse changes in family policy programmes in Sweden and Finland during the turbulent years of the 1990s. The results suggest that in spite of cutbacks some features of the ideal‐typical model of Nordic family policy became more prominent towards the end of the 1990s. For example, the importance of universalism was strengthened by such measures as the discontinuation of several forms of tax benefits for families with children in Sweden, and especially in Finland. The subjective right to day care was extended in both countries to cover all children of preschool age. Because of cutbacks, however, policies aimed at promoting horizontal and vertical distribution suffered. There was hardly any change in pronatalism. Compared with the 1970s and 1980s, the 1990s were indeed a period of retrenchment. However, this did not mean profound structural change. In the case of family policy, the early fears concerning the demise of the Nordic model proved false.     

Support for Income Maintenance Benefits: Attitudes of a Group of Non-Recipients Toward Three Benefits

This paper compares attitudes of a small sample of people not in receipt of income support benefit recipients in the Melbourne metropolitan area towards three benefits: the aged pension, unemployment and sole parent benefits. From 159 responses to telephone interviews, attitudes are analysed as to availability of benefit by family support, availability on the basis of need, amount of benefit level, and on a self—interest dimension including preparedness to pay additional tax to increase benefit and expected future use of benefit by the respondent. Results indicated strong support for aged pension and weak support for unemployment benefit. Self—interest factors coupled with age and gender characteristics influenced responses. Further research into the relationship between present and future expectations regarding pension/benefit costs and benefits is indicated.     

Gray Peril or Loyal Support? The Effects of the Elderly on Educational Expenditures*

Objectives. Do large concentrations of elderly represent a “gray peril” to maintaining adequate educational expenditures? The gray peril hypothesis is based on an assumption of instrumental self‐interest in political behavior. In contrast, we argue that loyalty to community schools competes with economic self‐interest and that older citizens are heterogeneous in their preferences. Methods. We test these arguments and their implications for public school finance using a data set of more than 9,000 school districts. Results. The data show that longstanding older residents represent a source of support for educational expenditures while elderly migrants lower spending. Further, this divide among the elderly and their impact on policy outputs depends on how states finance local public education and on aspects of state and local tax policy. Conclusions. Elderly concentrations are a financial asset for a school district unless the senior community includes a large number of new arrivals. The design of tax policy can have enormous impact on the depth of political cleavages and their ultimate impact on public policy. The results are consistent with the idea that loyalty—an emotional bond between residents and their community's institutions—competes with and often trumps instrumental self interest.     

OECD国家家庭福利政策实践与启示

家庭福利政策作为OECD国家政策体系的有机组成部分,在稳定家庭功能、提高家庭福祉等方面发挥了重要作用。税收优惠是国外家庭福利供给的主要手段,美国近一半的家庭福利、日本近40%的家庭福利来自税收优惠。在经济体制深刻变革、社会结构深刻变动、利益格局深刻调整、思想观念深刻变化的形势下,我国传统家庭功能正在经受严重冲击,家庭互助、家庭照料、社会融合等婚姻家庭新问题不断凸显。文中系统梳理近20个OECD国家的家庭税收优惠措施,提出在我国工薪所得税中率先探索家庭税收优惠政策,提高家庭发展能力。     

Effective interventions to promote child and family wellness: a study of outcomes of intervention through Children's Family Centres

This paper reports research carried out in Australia designed to evaluate the impact of family support interventions by comparing the views of families and their caseworkers with respect to the perceived benefits and outcomes of the interventions in the context of changes in family functioning and parent–child relationships, and the extent to which changes led to reduced involvement in protective services. The intervention was monitored over a six‐month period using a pre‐ and post‐test design, incorporating quantitative and qualitative approaches in the methodology. The paper discusses: problem domains identified; changes in caregivers’ level of distress, problem solving and learning ability, bonding style and use of discipline; parents’ and children's cooperation with the programme; and implications of the findings for policy and research methodology.     

振兴东北老工业基地的财税金融支持政策研究

振兴东北老工业基地,在财政政策上,应进一步完善转移支付制度,采取财政参股、财政补贴和财政担保等形式,支持老工业基地的发展。在税收政策上,应加强税收法律法规、管理制度的建设力度,分步实施税收制度改革,实行适当的税收优惠政策。在金融政策上,要用改革和发展的办法化解银行的历史包袱,尽快完善商业银行的经营机制,加快金融创新步伐,推进资本市场的发展,建立和完善振兴东北老工业基地的信用制度与体系以及合理的金融机构组织体系。     

Were We Really All in it Together? The Distributional Effects of the 2010–15 UK Coalition Government's Tax‐benefit Policy Changes

This article examines the distributional impacts of changes to benefits, tax credits, pensions and direct taxes between the UK general elections of May 2010 and May 2015. The changes did not have a common effect on all household incomes; nor did the direct tax‐benefit changes contribute to deficit reduction. Effectively, reductions in benefits and tax credits financed part of the direct taxes cuts, but the overall net fiscal cost increased pressure for cuts in other public services and increases in other (more regressive) taxes. The main gains were in the upper middle of the income distribution, and the main losers were at the bottom and those close to, but not at, the very top. Across most of the distribution the changes were regressive. By comparing with other analyses of policy changes in the same period, we illustrate the importance of analytical choices and assumptions for detailed conclusions on their distributional effects. We also show how some groups were clear losers or gained little on average – including lone parent families, large families and families with younger children. Others were gainers, including two‐earner couples, and those in their fifties and early sixties. The findings show that a dominant feature of the period was that the combination of higher tax‐free income tax allowances, financed by cuts in benefits and tax credits, was generally regressive. As this combination also lies at the heart of the proposed policies of the Conservative government since 2015, we would expect these effects to be intensified in the coming years.     

Supporting care‐experienced adults' educational journeys: “Linked lives” over the life course

Research highlights the role of key actors and relationships in supporting the educational attainment and progress of children in care and care leavers. We know less about how relationships influence the educational journeys of people with care experience over time and how to support the educational progress and engagement of adults with care experience. The principle of “linked lives” is central to the life course perspective referring to the interdependence of human lives throughout the life course. This paper explores how the principle of linked lives can illuminate our understanding of how relationships positively influence the educational journeys of adults with care experience over time. Educational life history interviews were conducted with 18 care‐experienced adults (aged 24–36) in Ireland. Findings suggest that the principle of linked lives is a valuable conceptual tool for providing new insights on this issue. Four key themes were identified: (a) opportunities for educational support are present across the life course; (b) “family” is a central source of educational support; (c) there is intergenerational capacity for educational support; and (d) relationships beyond the “family” are supportive of education. Implications for practice, policy, and research are explored.     

Families on the move in China: challenges,strategies, and implications

We studied 12 migrant families who lived on the outskirts of Beijing, conducting participant observations and in-depth interviews between July 2008 and December 2009. Adopting the family strengths perspective, we identified the strategies employed by the migrant population to manage family life, the reliance on family networks for help and support, and their means of coping with the lack of equal access to state-provided benefits and services. We argue that migrants and their families should not be the target of policy or practice interventions – despite the unequal treatment, they cope with various difficulties, survive the migration process and succeed in adjustment and adaptation to the migrant life – rather, the divisive hukou system and the associated unequal distribution of benefits and services require fundamental reform.     

After the tax revolt: Why Medicare matters more to middle Australia than lower taxes

The Australian Survey of Social Attitudes 2003 gives new insights into the public's increasing preference for more social spending and their willingness to pay more taxes to fund services. This paper profiles the new electorate and discusses factors driving this trend in public opinion. Multivariate analysis allows us to identify the key demographic, political and policy variables that predict support for spending. All the usual factors matter: being older and more educated, and identifying as Labor, Green or Democrat all predict support for higher spending. But we find that policy perceptions matter as well: believing that health and Medicare and/or public education have declined in the past two years brings major support for increased spending. We also find that the Australian public supports modest tax increases to fund spending on health and education and that the Australian electorate is more open minded about tax rises than conventional wisdom holds. Our main conclusions are that support for social spending over reduced taxes has increased over the past two decades, and especially after the election of the Howard Government, and that dissatisfaction with health and Medicare, and public education, are reshaping the fiscal preferences of the Australian electorate.     

Process over outcome: How perceptions of procedural fairness influence conservative support for redistributive taxes

Though majorities of Americans express support for redistributive tax policies as a cure for income inequality in the United States, this general support tends to dissipate when the public evaluates their support for specific proposals. The dominant explanations emphasize elite behavior and the disconnect between American values and political representation. An alternative view is that this counter-intuitive finding is entirely consistent with individual values. Some people place higher priority on policy processes than policy outcomes. This paper demonstrates that conservatives think about redistributive tax policy differently than liberals. Conservative support (opposition) for redistributive taxes is based on evaluations of the fairness of processes of government that lead to economic inequality. When conservatives believe that these processes are not fair, they are very supportive of wealth redistribution as a cure for economic inequality, whereas liberal support for wealth redistribution is more outcome-dependent.     

End of double taxation: Is the policy better when announced?

This paper examines the effectiveness of the “end of double taxation” (on dividends) policy in stabilizing an economy. Both announced and unannounced policies are considered. A reduction in double taxation stimulates investment and improves welfare, but its impact on output is moderate and it has a negative effect on work hours. A temporary cut creates an investment boom but also generates an investment slump when the tax cut expires. Announcements of future tax cuts are found to have important effect on output dynamics. Agents respond to the tax policy even before it is implemented. If the tax cut is announced to be temporary, its impact on output is greatly reduced. Our study suggests that a temporary dividend tax cut is most effective in stabilizing a recession stricken economy when the policy change comes as “news” to the economy.     

After Safety,What is the Goal of Child Welfare Services: Permanency,Family Continuity or Social Benefit?

Child welfare services have multiple goals, including child protection, family continuity, and achievement of legal permanency so children can end their involvement with child welfare services and have a lifetime family. These goals are not all achievable to the same extent in all cases. American child welfare policy has, in the last few years, become more definitive about the priority of child protection above family preservation. Now, situations which involve safety risks that are too great do not require any efforts at reunifying children to their biological homes. Less clear in American child welfare policy and practice is the value to be placed on other factors – particularly when a child cannot return home and will need an alternative adoptive family. Practitioners often emphasize family continuity – that is, the opportunity to maintain contact with the biological parent and extended family members – as a key decision making consideration. Yet, family continuity does not necessarily predict a successful transition to adulthood that is healthy for children or provides social benefits to the community. This paper explores the rationale for expanding child welfare decision making criteria by adding longer-term outcomes and the likelihood that children will eventually generate social benefits.