Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/233710 
Year of Publication: 
2020
Citation: 
[Journal:] International Social Security Review [ISSN:] 1468-246X [Volume:] 73 [Issue:] 3 [Publisher:] Wiley [Place:] Hoboken, NJ [Year:] 2020 [Pages:] 13-32
Publisher: 
Wiley, Hoboken, NJ
Abstract: 
Social protection and revenue collection are often regarded as potential drivers of social cohesion. The article joins this debate, providing three main contributions. First, we carefully discuss the concept of social cohesion and endorse one specific definition. Second, we propose using the concept of the “fiscal contract” as the key theoretical lens to understand the often neglected potential joint effects of social protection and revenue collection policies on social cohesion. Third, we illustrate three main mechanisms through which these policies can have positive or negative impacts on the different components of social cohesion and highlight the relevance of these for policy-makers deliberations.
Subjects: 
social cohesion
social protection
collection of contributions
fiscal policy
public finance
taxation
international
cohésion sociale
protection sociale
recouvrement des cotisations
politique fiscale
finances publiques
fiscalité
international
cohesión social
protección social
recaudación de cotizaciones
política fiscal
finanzas públicas
tributación
internacional
sozialer Zusammenhalt
Sozialschutz
Beitragseinzug
Fiskalpolitik
öffentliche Finanzen
Besteuerung
international
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article
Document Version: 
Published Version

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