Social protection and taxation

July 2014 to March 2016

Social protection and taxation are strongly linked. The levels and composition of government revenue matter to the resources available for social spending and have implications for their sustainability over time. Social protection and taxation also interact to shape the distribution and redistribution of income and wealth directly, through the incidence of taxes and transfers.

This work programme analyses social protection-taxation links to uncover the ways in which taxation matters both to social protection implementation and sustainability, as well as to the impact of fiscal policy on poverty, inequality and broader development outcomes. 

  • Cash transfer as part of a social security program in Northeastern Kenya, Photo: Colin Crowley CC BY 2.0

    Guidance note

    A guidance note on analysing the impacts of taxes and transfers on poverty and inequality.

  • Women in a local water committee in the town of Dhar, Madhya Pradesh, inspect their accounts, Photo: ODI, CC BY-NC 2.0

    Working paper

    An analysis of the distributional impact of taxes and transfers and the implications of different revenue sources for social protection financing.

Outputs

Social protection, taxation and inequality

Public event | 9 July 2015 13:30 - 17:15 GMT+01 (BST)
​What is the impact of taxes and transfers on poverty and inequality? What are the implications of recent trends in tax revenue levels and ‘mix’ in LICs and MICs for social protection financing?
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