메뉴 건너뛰기




Volumn 25, Issue 3, 2004, Pages 305-324

Targeting social assistance

Author keywords

[No Author keywords available]

Indexed keywords


EID: 7044255014     PISSN: 01435671     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-5890.2004.tb00541.x     Document Type: Review
Times cited : (10)

References (56)
  • 1
    • 7044220134 scopus 로고    scopus 로고
    • Why an earned income tax credit program is a mistake for Australia
    • Apps, P. F. (2002), 'Why an Earned Income Tax Credit program is a mistake for Australia', Australian Journal of Labour Economics, vol. 5, pp. 549-68.
    • (2002) Australian Journal of Labour Economics , vol.5 , pp. 549-568
    • Apps, P.F.1
  • 2
    • 45549121042 scopus 로고
    • Taxation and the household
    • - and Rees, R. (1988), Taxation and the household', Journal of Public Economics, vol. 35, pp. 355-69.
    • (1988) Journal of Public Economics , vol.35 , pp. 355-369
    • Rees, R.1
  • 3
    • 7044251644 scopus 로고    scopus 로고
    • The optimal taxation of couples
    • University of Munich, Centre for Economic Studies
    • - and -(1997), 'The optimal taxation of couples', University of Munich, Centre for Economic Studies, Working Paper no. 145.
    • (1997) Working Paper No. 145 , vol.145
  • 4
    • 84930560482 scopus 로고
    • Is work special? Justice and the distribution of employment
    • Ameson, R. J. (1990), 'Is work special? Justice and the distribution of employment', American Political Science Review, vol. 84, pp. 1127-47.
    • (1990) American Political Science Review , vol.84 , pp. 1127-1147
    • Ameson, R.J.1
  • 5
    • 0002365002 scopus 로고
    • On targeting social security: Theory and western experience with family benefits
    • D. van de Walle and K. Nead (eds), Baltimore, MD: Johns Hopkins University Press for the World Bank
    • Atkinson, A. B. (1995), 'On targeting social security: theory and western experience with family benefits', in D. van de Walle and K. Nead (eds), Public Spending and the Poor: Theory and Evidence, Baltimore, MD: Johns Hopkins University Press for the World Bank.
    • (1995) Public Spending and the Poor: Theory and Evidence
    • Atkinson, A.B.1
  • 6
    • 0035011290 scopus 로고    scopus 로고
    • The strange disappearance of welfare economics
    • - (2001), "The strange disappearance of welfare economics', Kyklos, vol. 54, pp. 193-206.
    • (2001) Kyklos , vol.54 , pp. 193-206
  • 7
    • 0002661989 scopus 로고
    • The design of tax structure: Direct versus indirect taxation
    • - and Stiglitz, J. E. (1976), 'The design of tax structure: direct versus indirect taxation', Journal of Public Economics, vol. 6, pp. 55-75.
    • (1976) Journal of Public Economics , vol.6 , pp. 55-75
    • Stiglitz, J.E.1
  • 8
    • 0040644388 scopus 로고    scopus 로고
    • Taxes and employment subsidies in optimal redistribution programs
    • University of British Columbia
    • Beaudry, P. and Blackorby, C. (1997), Taxes and employment subsidies in optimal redistribution programs', University of British Columbia, Discussion Paper no. 97-21.
    • (1997) Discussion Paper No. 97-21 , vol.97 , Issue.21
    • Beaudry, P.1    Blackorby, C.2
  • 9
    • 0001686350 scopus 로고
    • Workfare versus welfare incentive arguments for work requirements in poverty-alleviation programs
    • Besley, T. and Coate, S. (1992), 'Workfare versus welfare incentive arguments for work requirements in poverty-alleviation programs', American Economic Review, vol. 82, pp. 249-61.
    • (1992) American Economic Review , vol.82 , pp. 249-261
    • Besley, T.1    Coate, S.2
  • 10
    • 0000567474 scopus 로고
    • The design of income maintenance programmes
    • - and -(1995), "The design of income maintenance programmes', Review of Economic Studies, vol. 62, pp. 187-221.
    • (1995) Review of Economic Studies , vol.62 , pp. 187-221
  • 11
    • 0008065748 scopus 로고
    • A simulation analysis of the economic efficiency and distributional effects of alternative program structures: The negative income tax versus the credit income tax
    • I. Garfinkel (ed.), New York: Academic Press
    • Betson, D., Greenberg, D. and Kasten, R. (1982), 'A simulation analysis of the economic efficiency and distributional effects of alternative program structures: the negative income tax versus the credit income tax', in I. Garfinkel (ed.), Income-Tested Transfer Programs: The Case For and Against, New York: Academic Press.
    • (1982) Income-tested Transfer Programs: the Case for and Against
    • Betson, D.1    Greenberg, D.2    Kasten, R.3
  • 12
    • 0002466465 scopus 로고    scopus 로고
    • The labour market impact of the working families' tax credit
    • Blundell, R., Duncan, A., McCrae, J. and Meghir, C. (2000), 'The labour market impact of the working families' tax credit', Fiscal Studies, vol. 21, pp. 75-103.
    • (2000) Fiscal Studies , vol.21 , pp. 75-103
    • Blundell, R.1    Duncan, A.2    McCrae, J.3    Meghir, C.4
  • 14
    • 0000238106 scopus 로고
    • Optimal tax treatment of the family: Married couples
    • Boskin, M. J. and Sheshinski, E. (1983), 'Optimal tax treatment of the family: married couples', Journal of Public Economics, vol. 20, pp. 281-97.
    • (1983) Journal of Public Economics , vol.20 , pp. 281-297
    • Boskin, M.J.1    Sheshinski, E.2
  • 15
    • 7044252857 scopus 로고
    • Family assistance and the incomes of low-wage families over the 1980s
    • March
    • Bradbury, B. (1993), 'Family assistance and the incomes of low-wage families over the 1980s', Social Security Journal, March, pp. 1-18.
    • (1993) Social Security Journal , pp. 1-18
    • Bradbury, B.1
  • 16
    • 0032445337 scopus 로고    scopus 로고
    • Who should be on workfare? the use of work requirement as part of an optimal tax mix
    • Brett, C. (1998), 'Who should be on workfare? The use of work requirement as part of an optimal tax mix', Oxford Economic Papers, vol. 50, pp. 607-22.
    • (1998) Oxford Economic Papers , vol.50 , pp. 607-622
    • Brett, C.1
  • 17
    • 0030446698 scopus 로고    scopus 로고
    • Comparing tax and transfer systems: Poverty, inequality and target efficiency
    • Greedy, J. (1996), 'Comparing tax and transfer systems: poverty, inequality and target efficiency', Economica, vol. 63 (supplement), pp. s163-74.
    • (1996) Economica , vol.63 , Issue.SUPPL.
    • Greedy, J.1
  • 18
    • 0039606625 scopus 로고    scopus 로고
    • Optimality of workfare with heterogeneous preferences
    • Cuff, K. (2000), 'Optimality of workfare with heterogeneous preferences', Canadian Journal of Economics, vol. 33, pp. 149-74.
    • (2000) Canadian Journal of Economics , vol.33 , pp. 149-174
    • Cuff, K.1
  • 19
    • 0001853353 scopus 로고    scopus 로고
    • Optimal income taxation: An example with a u-shaped pattern of optimal marginal tax rates
    • Diamond, P. (1998), 'Optimal income taxation: an example with a u-shaped pattern of optimal marginal tax rates', American Economic Review, vol. 88, pp. 83-95.
    • (1998) American Economic Review , vol.88 , pp. 83-95
    • Diamond, P.1
  • 20
    • 0002101383 scopus 로고
    • The earned income tax credit and transfer programs: A study of labour market and program participation
    • J. Poterba (ed.), Cambridge, MA: National Bureau of Economic Research
    • Dickert, S., Houser, S. and Scholz, T. (1995), "The Earned Income Tax Credit and transfer programs: a study of labour market and program participation', in J. Poterba (ed.), Tax Policy and the Economy, Cambridge, MA: National Bureau of Economic Research.
    • (1995) Tax Policy and the Economy
    • Dickert, S.1    Houser, S.2    Scholz, T.3
  • 22
    • 0003467184 scopus 로고    scopus 로고
    • The earned income tax credit and the labor supply of married couples
    • National Bureau of Economic Research
    • Eissa, N. and Hoynes, H. W. (1998), 'The Earned Income Tax Credit and the labor supply of married couples', National Bureau of Economic Research, Working Paper no. 6856.
    • (1998) Working Paper No. 6856 , vol.6856
    • Eissa, N.1    Hoynes, H.W.2
  • 23
    • 0003520016 scopus 로고    scopus 로고
    • The impact of the earned income tax credit and social policy reforms on work, marriage, and living arrangements
    • Northwestern University of University of Chicago, Joint Center for Poverty Research
    • Ellwood, D. (1999), 'The impact of the Earned Income Tax Credit and social policy reforms on work, marriage, and living arrangements', Northwestern University of University of Chicago, Joint Center for Poverty Research, Working Paper no. 124.
    • (1999) Working Paper No. 124 , vol.124
    • Ellwood, D.1
  • 25
    • 0347220025 scopus 로고
    • Permissible paternalism: In defense of the nanny state
    • Goodin, R. (1991), 'Permissible paternalism: in defense of the nanny state', The Responsive Community, vol. 1, pp. 42-51.
    • (1991) The Responsive Community , vol.1 , pp. 42-51
    • Goodin, R.1
  • 26
    • 33746652869 scopus 로고
    • Optimal taxation as a guide to tax policy: A survey
    • Heady, C. (1993), 'Optimal taxation as a guide to tax policy: a survey', Fiscal Studies, vol. 14, no. 1, pp. 15-41.
    • (1993) Fiscal Studies , vol.14 , Issue.1 , pp. 15-41
    • Heady, C.1
  • 27
    • 0010092358 scopus 로고    scopus 로고
    • Low income traps for working families
    • Australian National University, Centre for Economic Policy Research
    • Ingles, D. (1997), 'Low income traps for working families', Australian National University, Centre for Economic Policy Research, Discussion Paper no. 363.
    • (1997) Discussion Paper No. 363 , vol.363
    • Ingles, D.1
  • 28
    • 0011423592 scopus 로고
    • Transfers, targeting and poverty
    • Kanbur, R. (1987), 'Transfers, targeting and poverty', Economic Policy: A European Forum, vol. 4, pp. 112-47.
    • (1987) Economic Policy: A European Forum , vol.4 , pp. 112-147
    • Kanbur, R.1
  • 29
    • 0005117139 scopus 로고
    • Poverty, incentives and linear income taxation
    • A. Dilnot and I. Walker (eds), Oxford: Oxford University Press
    • - and Keen, M. (1989), 'Poverty, incentives and linear income taxation', in A. Dilnot and I. Walker (eds), The Economics of Social Security, Oxford: Oxford University Press.
    • (1989) The Economics of Social Security
    • Keen, M.1
  • 30
    • 0039231412 scopus 로고
    • Optimal non-linear income taxation for the alleviation of income poverty
    • -, -and Tuomala, M. (1994), 'Optimal non-linear income taxation for the alleviation of income poverty', European Economic Review, vol. 38, pp. 1613-32.
    • (1994) European Economic Review , vol.38 , pp. 1613-1632
    • Tuomala, M.1
  • 31
    • 0003205506 scopus 로고
    • Labour supply and targeting in poverty-alleviation programs
    • D. van de Walle and K. Nead (eds), Baltimore, MD: Johns Hopkins University Press for the World Bank
    • -, -and -(1995), 'Labour supply and targeting in poverty-alleviation programs', in D. van de Walle and K. Nead (eds), Public Spending and the Poor: Theory and Evidence, Baltimore, MD: Johns Hopkins University Press for the World Bank.
    • (1995) Public Spending and the Poor: Theory and Evidence
  • 32
    • 0000372739 scopus 로고
    • Professor Friedman, meet lady Rhys-William: NIT vs CIT
    • Kesselman, J. and Garfinkel, I. (1978), 'Professor Friedman, meet Lady Rhys-William: NIT vs CIT', Journal of Public Economics, vol. 10, pp. 179-216.
    • (1978) Journal of Public Economics , vol.10 , pp. 179-216
    • Kesselman, J.1    Garfinkel, I.2
  • 33
    • 7044221785 scopus 로고    scopus 로고
    • Mutual obligations, ethical and social implications
    • Australia Institute
    • Kinnear, P. (2000), 'Mutual obligations, ethical and social implications', Australia Institute, Discussion Paper no 32.
    • (2000) Discussion Paper No 32 , vol.32
    • Kinnear, P.1
  • 36
    • 0011831273 scopus 로고    scopus 로고
    • Welfare, the earned income tax credit, and the labor supply of single mothers
    • Meyer, B. D. and Rosenbaum, D. T. (2001), 'Welfare, the Earned Income Tax Credit, and the labor supply of single mothers', Quarterly Journal of Economics, vol. 116, pp. 1063-113.
    • (2001) Quarterly Journal of Economics , vol.116 , pp. 1063-1113
    • Meyer, B.D.1    Rosenbaum, D.T.2
  • 37
    • 40749147831 scopus 로고
    • An exploration in the theory of optimum income taxation
    • Mirrlees, J. A. (1971), 'An exploration in the theory of optimum income taxation', Review of Economic Studies, vol. 38, pp. 175-208.
    • (1971) Review of Economic Studies , vol.38 , pp. 175-208
    • Mirrlees, J.A.1
  • 40
    • 7044240657 scopus 로고    scopus 로고
    • Financial incentives for the unemployed: Have we got the balance right?
    • September
    • Oliver, K. (1997), 'Financial incentives for the unemployed: have we got the balance right?', Social Security Journal, September, pp. 1-14.
    • (1997) Social Security Journal , pp. 1-14
    • Oliver, K.1
  • 41
    • 0011266084 scopus 로고    scopus 로고
    • The tax unit and household production
    • Piggott, J. and Whalley, J. (1996), 'The tax unit and household production', Journal of Political Economy, vol. 104, pp. 398-418.
    • (1996) Journal of Political Economy , vol.104 , pp. 398-418
    • Piggott, J.1    Whalley, J.2
  • 44
    • 0035048873 scopus 로고    scopus 로고
    • Using elasticities to derive optimal tax rates
    • Saez, E. (2001), 'Using elasticities to derive optimal tax rates', Review of Economic Studies, vol. 68, pp. 205-29.
    • (2001) Review of Economic Studies , vol.68 , pp. 205-229
    • Saez, E.1
  • 45
    • 0036704125 scopus 로고    scopus 로고
    • Optimal income transfer programs: Intensive versus extensive labor supply responses
    • - (2002), 'Optimal income transfer programs: intensive versus extensive labor supply responses', Quarterly Journal of Economics, vol. 117, pp. 1039-73.
    • (2002) Quarterly Journal of Economics , vol.117 , pp. 1039-1073
  • 46
    • 84979424707 scopus 로고
    • Improving work incentives in a means-tested welfare system: The 1994 Australian social security reforms
    • Saunders, P. (1995), 'Improving work incentives in a means-tested welfare system: the 1994 Australian social security reforms', Fiscal Studies, vol. 16, no. 2, pp. 45-70.
    • (1995) Fiscal Studies , vol.16 , Issue.2 , pp. 45-70
    • Saunders, P.1
  • 47
    • 7044240654 scopus 로고    scopus 로고
    • The earned income tax credit and the child tax credit under the tax act of 2001
    • 23 July
    • Seidman, L. S. and Hoffman, S. D. (2001), "The Earned Income Tax Credit and the Child Tax Credit under the Tax Act of 2001', Tax Notes, 23 July, pp. 549-54.
    • (2001) Tax Notes , pp. 549-554
    • Seidman, L.S.1    Hoffman, S.D.2
  • 48
    • 0002889482 scopus 로고
    • The political economy of targeting
    • D, van de Walle and K. Nead (eds), Baltimore, MD: Johns Hopkins University Press for the World Bank
    • Sen, A. (1995), "The political economy of targeting', in D, van de Walle and K. Nead (eds), Public Spending and the Poor: Theory and Evidence, Baltimore, MD: Johns Hopkins University Press for the World Bank.
    • (1995) Public Spending and the Poor: Theory and Evidence
    • Sen, A.1
  • 51
    • 7044230886 scopus 로고    scopus 로고
    • On optimal income taxation with heterogeneous work preferences
    • Copenhagen Business School, Economic Policy Research Unit
    • Tarkiainen, R. and Tuomala, M. (1997), 'On optimal income taxation with heterogeneous work preferences', Copenhagen Business School, Economic Policy Research Unit, Discussion Paper no. 1997-16.
    • (1997) Discussion Paper No. 1997-16 , vol.1997 , Issue.16
    • Tarkiainen, R.1    Tuomala, M.2
  • 52
    • 7044249051 scopus 로고
    • Effective taxation for recipients of social assistance in Germany and the consequences of the 1996 tax reform
    • International Monetary Fund
    • Thimann, C. (1995), 'Effective taxation for recipients of social assistance in Germany and the consequences of the 1996 tax reform', International Monetary Fund, Working Paper no. WP/95/120.
    • (1995) Working Paper No. WP/95/120 , vol.WP-95-120
    • Thimann, C.1
  • 54
    • 0030521812 scopus 로고    scopus 로고
    • Implicit tax rates of the expanded earned income tax. Credit for welfare recipients in North Carolina
    • Walden, M. L. (1996), 'Implicit tax rates of the expanded Earned Income Tax. Credit for welfare recipients in North Carolina', Journal of Consumer Affairs, vol. 30, pp. 348-72.
    • (1996) Journal of Consumer Affairs , vol.30 , pp. 348-372
    • Walden, M.L.1
  • 55
    • 7044224184 scopus 로고
    • Does the social security system remove the incentive to work?
    • Australian National University, Centre for Economic Policy Research
    • Whitlock, B. (1994), 'Does the social security system remove the incentive to work?', Australian National University, Centre for Economic Policy Research, Discussion Paper no. 303.
    • (1994) Discussion Paper No. 303 , vol.303
    • Whitlock, B.1
  • 56
    • 84862446254 scopus 로고    scopus 로고
    • Mutual obligation: What kind of contract is this?
    • S. Shaver and P. Saunders (eds), Proceedings of the National Social Policy Conference, Sydney, 21-23 July 1999
    • Yeatrnan, A. (1999), 'Mutual obligation: what kind of contract is this?', in S. Shaver and P. Saunders (eds), Social Policy for the 21" Century: Justice and Responsibility, Proceedings of the National Social Policy Conference, Sydney, 21-23 July 1999, volume 1.
    • (1999) Social Policy for the 21" Century: Justice and Responsibility , vol.1
    • Yeatrnan, A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.