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The Welfare State in EuropeEconomic and Social Perspectives$
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Pierre Pestieau and Mathieu Lefebvre

Print publication date: 2018

Print ISBN-13: 9780198817055

Published to Oxford Scholarship Online: September 2018

DOI: 10.1093/oso/9780198817055.001.0001

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Revenue Sources

Revenue Sources

Chapter:
(p.38) 4 Revenue Sources
Source:
The Welfare State in Europe
Author(s):

Pierre Pestieau

Mathieu Lefebvre

Publisher:
Oxford University Press
DOI:10.1093/oso/9780198817055.003.0004

This chapter looks at the alternative sources of financing for social protection in Europe. The main source is payroll taxation. Two issues are often raised: that of the regressivity of payroll taxation and that of enlarging a tax base that is increasingly restricted to salaried work. Given that shrinking base, European governments are searching for alternative sources of finance, mainly consumption tax and income tax. In most countries, payroll taxation is an integral part of the social insurance compact, which involves unions and management. To the extent that payroll taxes are perceived as contributions or premiums paid for an insurance service, they are expected to be better accepted than other taxes.

Keywords:   fiscalization, marginal tax rate, payroll tax, regressive, tax expenditure, tax shifting, tax wedge

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