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Some Useful Sources

Published online by Cambridge University Press:  04 June 2020

Micheál L Collins ,
Sally Ruane  and
Adrian Sinfield
Micheál L Collins
Affiliation:
School of Social Policy, Social Work and Social Justice, University College Dublin E-mail: ml.collins@ucd.ie
Sally Ruane
Affiliation:
School of Applied Social Sciences, De Montfort University, Leicester E-mail: sruane@dmu.ac.uk
Adrian Sinfield
Affiliation:
School of Social and Political Science, Edinburgh University E-mail: Adrian. Sinfield@ed.ac.uk
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Type
Themed Section: Taxation and Social Policy
Information
Social Policy and Society , Volume 19 , Issue 3 , July 2020 , pp. 517 - 520
Copyright
© Cambridge University Press 2020

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References

Web sources

Centre for Policy Studies, https://www.cps.org.uk [accessed 15.10.2019] – centre right think-tank with tax and cost of living one of its core areas.Google Scholar
Institute of Fiscal Studies, www.ifs.org.uk [accessed 15.10.2019] – research institute which produces regular briefings, reports, working papers and an annual Green Budget offering proposals for forthcoming budgets with special analyses of social policy related issues. It has also established the Deaton Review, Inequalities in the Twenty-First Century, which should provide relevant materials.Google Scholar
Institute for Public Policy Research, https://www.ippr.org [accessed 15.10.2019] – centre left think-tank with Commission for Economic Justice reports.Google Scholar
Low Incomes Tax Reform Group (LITRG), https://www.litrg.org.uk/ [accessed 15.10.2019] - ‘a voice for the unrepresented’ with tax guides linked to the Chartered Institute of Taxation.Google Scholar
Resolution Foundation, https://www.resolutionfoundation.org/ [accessed 15.10.2019] – think-tank with particular focus on middle and low incomes with regular briefings as well as publications. Intergenerational Fairness Centre analyses fairness in interaction of benefits and taxes.Google Scholar
Social Justice Ireland, https://www.socialjustice.ie/ [accessed 15.10.2019] – centre left with tax and social policy as core areas.Google Scholar
Taxpayers’ Alliance, https://www.taxpayersalliance.com/ [accessed 15.10.2019] – a campaigning and advocacy organisation ‘for lower taxes and better government'.Google Scholar
Tax Justice UK, http://www.taxjustice.uk/ [accessed 15.08.2019] – a campaigning and advocacy organisation for ‘a better tax system to benefit everyone in the UK’.Google Scholar
Tax Research UK, https://www.taxresearch.org.uk/Blog/ [accessed 15.10.2019] – Richard Murphy’s accessible commentary on news and current affairs in taxation.Google Scholar
Thinktank for Action on Social Change (TASC), https://www.tasc.ie/ [accessed 15.10.2019] – thinktank with focus on economic justice including fair taxation in Ireland and across the European Union.Google Scholar
Eurostat, https://ec.europa.eu/info/topics/taxation_en [accessed 15.10.2019] – providing comparable taxation system data for all EU member states as part of their annual Taxation Trends in the European Union publication.Google Scholar
Organisation for Economic Co-operation and Development (OECD), https://www.oecd.org/tax/tax-policy/ [accessed 15.10.2019] – providing comparable taxation system data on OECD member states and publications on tax policy.Google Scholar

Taxes and social policy

Boden, R. (2004) ‘Taxation research as social policy research’, in Lamb, M., Lymer, A., Freedman, J. and James, S. (eds.), Taxation: An Interdisciplinary Approach to Research, Oxford: Oxford University Press.Google Scholar
Collins, M. L. (2016) ‘Ireland’s income taxation system: a social policy perspective’, in Tobin, G. and O’Brien, C. (eds.), Irish Tax Policy in Perspective, Dublin, Institute of Taxation and Department of Finance.Google Scholar
Sandford, C., Pond, C. and Walker, R. (eds.) (1980) Taxation and Social Policy, London: Heinemann.Google Scholar
Titmuss, R. (1962) Income Distribution and Social Change, London: Allen and Unwin.Google Scholar

Tax expenditures, fiscal welfare, social tax expenditures and tax breaks for social purposes

Adema, W., Fron, P. and Ladaique, M. (2014) ‘How much do OECD countries spend on social protection and how redistributive are their tax/benefit systems?’, International Social Security Review, 67, 1, 1–25 – ‘tax breaks for social purposes’.CrossRefGoogle Scholar
European Fiscal Welfare Network, www.fiscalwelfare.eu [accessed 15.10.2019] – not being updated at present but still a useful list of readings available by the overhead link (not by the one to the right) – established by N. Morel, C. Touzet and M. Zemmour with their (2016) Fiscal Welfare and Welfare State Reform : A Research Agenda, LIEPP Working Paper 45, February, https://spire.sciencespo.fr/hdl:/2441/6tnf35nani90ravvbmcpt0tod1/resources/wp-45-morel-touzet-et-zemmour.pdf [accessed 15.10.2019].Google Scholar
Hacker, J. S. (2002) The Divided Welfare State: The Battle over Public and Private Social Benefits in the United States, Cambridge: Cambridge University Press.CrossRefGoogle Scholar
Her Majesty’s Revenue and Customs (HMRC) (2019) Tax Relief Statistics, KAI Data Policy and Co-ordination, HMRC, https://www.gov.uk/government/collections/tax-relief-statistics [accessed 01.08.2019].Google Scholar
Howard, C. (1997) The Hidden Welfare State: Tax Expenditures and Social Policy in the United States, Princeton, NJ: Princeton University Press.Google Scholar
Morel, N., Touzet, C. and Zemmour, M. (2018) ‘Fiscal welfare in Europe: why should we care and what do we know so far?’, European Journal of Social Policy, 28, 5, 549–60.CrossRefGoogle Scholar
National Audit Office (NAO) (2014a) Tax Reliefs, HC 1256, Session 2013-14, 7 April.Google Scholar
National Audit Office (NAO) (2014b) The Effective Management of Tax Reliefs, HC 785, Session 2014-15, 7 November.Google Scholar
Office of Tax Simplification (OTS) (2011) Review of Tax Reliefs: Final Report, London: Office of Tax Simplification.Google Scholar
Office of Tax Simplification (OTS) (2015) Finance Act 2015: New Tax Reliefs https://taxsimplificationblog.wordpress.com/category/tax-reliefs-2/ [accessed 01.08.2019].Google Scholar
Prasad, M. and Deng, Y. (2009) ‘Taxation and the worlds of welfare’, Socio-Economic Review, 7, 431–57 – US and Europe.CrossRefGoogle Scholar
Redonda, A. and Neubig, T. (2018) Assessing Tax Expenditure Reporting in G20 and OECD Economies, Council on Economic Policies Discussion Note 2018/3, November.Google Scholar
Sinfield, A. (1978) ‘Analyses in the social division of welfare’, Journal of Social Policy, 7, 2, 129–56.CrossRefGoogle Scholar
Sinfield, A. (2019) ‘The benefits and inequalities of fiscal welfare’, in Powell, M. (ed.), Understanding the Mixed Economy of Welfare, Bristol: Policy Press, 135–57.Google Scholar
Steinmo, S (1993) Taxation and Democracy: Swedish, British and American Approaches to Financing the Modern State, New Haven CT: Yale University Press.Google Scholar
Surrey, S. S. (1973) Pathways to Tax Reform, Cambridge, Mass., Harvard University Press – US.CrossRefGoogle Scholar
Surrey, S. and McDaniel, P. (1985) Tax Expenditures, Cambridge Mass.: Harvard University Press.Google Scholar
Titmuss, R. (1958) ‘The social divisions of welfare: some reflections on the search for equity’, in Essays on ‘the Welfare State’, London: Allen and Unwin, 34–55.Google Scholar
Organisation for Economic Cooperation and Development (OECD) (2010) Tax Expenditures in OECD Countries, Paris: OECD, https://doi.org/10.1787/9789264076907-en [accessed 15.10.2019].CrossRefGoogle Scholar
Parliamentary Budget Office (PBO) (2018) Tax Expenditures in Ireland: Key Issues for Consideration, Briefing Paper 13 of 2018, Dublin: Houses of the Oireachtas.Google Scholar

Redistribution and taxation, inequality and taxation

Atkinson, A. B. (2015) Inequality: What Can be Done?, Oxford: Oxford University Press.CrossRefGoogle Scholar
Bradshaw, J. (ed.) (2019) Let’s Talk about Tax, London: Child Poverty Action Group – most taxes.Google Scholar
Field, F., Meacher, M. and Pond, C. (1977) To Him Who Hath: A Study of Poverty and Taxation, Harmondsworth: Penguin.Google Scholar
Hills, J. (1988) Changing Tax, London: Child Poverty Action Group.Google Scholar
Hills, J. (2015) Good Times, Bad Times: The Welfare Myth of Them and Us, Bristol: Policy Press – particularly strong on interaction of benefits and taxes over time.Google Scholar

Political economy and taxation

Byrne, D. and Ruane, S. (2017) Paying for the Welfare State in the 21st Century, Bristol: Policy Press.CrossRefGoogle Scholar
Farnsworth, K. (2019) ‘Towards a whole-economy approach to the welfare state: citizens, corporations and the state within the broad welfare mix’, Social Policy Review 31, 71–99.Google Scholar
Hodge, M. (2016) Called to Account, London: Little, Brown – memoir of chairing Public Accounts Committee.Google Scholar
O’Connor, J. (2002) The Fiscal Crisis of the State, New Brunswick, New Jersey: Transaction.Google Scholar

Tax design

Atkinson, A. B. (2012) ‘The Mirrlees review and the state of public economics’, Journal of Economic Literature, 2012, 50, 3, 770–80.CrossRefGoogle Scholar
Brys, B., Perret, S., Thomas, A. and O’Reilly, P. (2016) Tax Design for Inclusive Economic Growth, OECD Taxation Working Papers 26, Paris: OECD.Google Scholar
Kay, J. A. and King, M. A (1990) British Tax System, 5th edn, Oxford: Oxford University Press.Google Scholar
Lymer, A. and Oats, L. (2019) Taxation: Policy and Practice 2019/20, Birmingham: Fiscal Publications, 26th ed. – annual.Google Scholar
Mirrlees, J., Adam, S., Besley, T., Blundell, R., Bond, S., Chote, R., Gammie, M., Johnson, P., Myles, G. and Poterba, J. M. (2011) Tax by Design, London: IFS. Their preliminary volume, Dimensions of Tax Design (2010), provides usefully detailed discussion and analyses of the main issues of taxation in historical, political and economic context.Google Scholar
Murphy, R. (2015) The Joy of Tax, London: Bantam Press.Google Scholar
Office for Budget Responsibility (OBR) (2019) Fiscal Risks Report, London: OBR, July, CP 131 – biennial.Google Scholar
Rutter, J., Dodwell, B., Johnson, P., Crozier, G., Cullinane, J., Lilly, A. and McCarthy, E. (2017) Better Budgets: Making Tax Policy Better, Chartered Institute of Taxation (CIOT), Institute for Fiscal Studies (IFS) and Institute for Government (IfG).Google Scholar
Office for National Statistics (ONS) (2019) The Effects of Taxes and Benefits on Household Income, London: Office for National Statistics, June – annual.Google Scholar
Treasury and Civil Service Committee (1983) The Structure of Personal Income Taxation and Income Support, session 1982-83, London: HMSO, HC 386.Google Scholar

Tax havens and avoidance

All-Party Parliamentary Group on Taxation, https://publications.parliament.uk/pa/cm/cmallparty/170329/responsible-tax.htm.Google Scholar
House of Commons Committee of Public Accounts (2013) The Role of Large Accountancy Firms, London: The Stationery Office.Google Scholar
International Consortium of Investigative Journalists (ICIJ) (2019) Offshore Leaks Database – Panama and Paradise Papers, Offshore and Bahamas Leaks https://offshoreleaks.icij.org/ [accessed 05.08.2019].Google Scholar
Obermayer, B. and Obermaier, F. (2017) The Panama Papers: Breaking the Story of How the Rich and Powerful Hide Their Money, revised edition, London: Oneworld.Google Scholar
Shaxson, N. (2011) Treasure Islands: Tax Havens and the Men Who Stole the World, London: St Martin’s Press.Google Scholar
Sikka, P. (2015) ‘No accounting for tax avoidance’, Political Quarterly, 86, 3, 427–33.CrossRefGoogle Scholar