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This Element maps the relationship between taxation and social policy from a comparative and historical perspective. It critically reviews studies in fiscal sociology, history, political science, and political economy to highlight blind spots in the body of knowledge that future studies could explore. It shows that studying the revenue side of social policy offers compelling answers to central questions tackled in welfare state scholarship and addresses questions such as: What explains the introduction and timing of social programs? How can we understand processes of welfare state expansion and retrenchment? What determines the redistributive capacity of welfare states? What accounts for variations in redistributive capacity between groups and across generations in different countries? While bringing in the financing side of social policy complements prevailing accounts in the welfare state literature, studying financing can also transform how we understand social policy. This title is also available as Open Access on Cambridge Core.
This article explores the interplay between business elites and the Argentine state in shaping social policy from the late nineteenth century until 1943, focusing on the sugar industry in Jujuy. It asks why sugar industrialists introduced welfare measures in their mills during the 1930s and what social conditions shaped their choices. We argue that limited assistance initiatives, introduced following the Great Depression, allowed mill owners to justify tariff protection while reinforcing their dominance over workers and curbing union influence. These measures, rooted in the sugar elites’ control of provincial politics and sustained intervention in the state apparatus, exemplify early forms of private–public cooperation in welfare provision. By tracing the evolution of state–business interaction in social provision, the article demonstrates how local industries shaped welfare regimes before the rise of Peronism, offering new insights into the diversity of policy responses and social realities in Argentina and Latin America.
How does technological change affect social policy preferences? We advance this lively debate by focusing on the role of dual vocational education and training (VET). Existing literature would lead us to expect that dual VET increases demand for compensatory social policy and magnifies the effect of automation risk on such demands. In contrast, we contend that dual VET weakens demand for compensatory social policy through three non-mutually exclusive mechanisms that we refer to as (i) material self-interest; (ii) workplace socialization; and (iii) skill certification. We further hypothesize that dual VET mitigates the association between automation risk and social policy preferences. Analyzing cross-national individual data from the European Social Survey and national-level data on education systems, we find strong evidence for our argument. The paper advances the debate on social policy preferences in the age of automation and sheds new light on the relationship between skill formation and social policy preferences.
The article examines the tax policies the UK Labour government pursued in its first year in office in the context of its economic and fiscal inheritance. It presents the promises of the 2024 Labour Party Manifesto and the government’s main tax policies to June 2025. The article considers several possible interpretations of the government’s tax policies including the desire both to raise revenues and to establish fiscal credibility and assesses whether tax measures have been used to address social policy goals. The article concludes that, while cautious and even conservative, Labour’s approach to tax and tax policy making did not appear to be based on a cohesive plan, was not accompanied by a coherent or compelling narrative, and failed to seize the opportunity for a bolder strategy.
Business management education is increasingly making use of artificial intelligence as an emerging technology that will lead to major societal changes in learning and knowledge endeavours. This editorial article focuses on the link between business management and artificial intelligence as an enabler of social policy changes. This means considering the history of artificial intelligence and how business management education has evolved in recent years. By doing so, it encourages more focus on creative uses of social policy in terms of discussion about educational initiatives. This is helpful in gaining more insight into the novel and entrepreneurial ways business management education can embed artificial intelligence and improve overall learning outcomes.
The Russian invasion of Ukraine, and the ensuing increased concerns over energy prices, have created new controversies in the European political discourse over how to pursue an energy transition that can reconcile economic, environmental, and social objectives. In this context, this paper examines public opinion priorities and potential trade-offs across social groups regarding the need to combat climate change, ensure energy supply, and protect household disposable income. Using a conjoint survey experiment embedded in a cross-national survey conducted in December 2022, at the peak of the ‘energy crisis’, we first examine citizens’ preferences for alternative policy packages to respond to situations that vary among three conflicting dimensions: the climate and energy strategy pursued by national governments, different kinds of social compensation measures, and financing mechanisms. Second, we explore how these preferences vary across ideological leanings, socioeconomic groups, and vulnerability profiles related to environmental degradation and policies mitigating the effects of climate change. Our findings indicate that synergies exist between ecological and social goals: support for renewable energy investment increases when policies include social transfers and progressive financing mechanisms. However, partisan and socioeconomic divides make this multidimensional policy issue politically challenging. Policy solutions that combine renewables investments with social compensation are attractive to left-leaning individuals and to the pivotal group of centrist voters. However, low-income production workers who fear job loss tend to remain opposed to the energy transition, even when compensation is provided. This result highlights the trade-offs and political dilemmas that (left-leaning) parties face when navigating the energy transition.
Recent scholarship has emphasized methodological innovations to mitigate preference falsification in public opinion data, yet systematic scrutiny of bias in regression analyses remains limited. Drawing on analyses of political trust in China, we offer three key insights. First, determining the direction of social desirability bias in regression estimates—whether over- or underestimation—is challenging ex ante. Second, analyses of two nationally representative Chinese surveys, one incorporating a list experiment, cast doubt on the purported positive effect of social welfare expansion on political trust. Extending beyond social welfare and the Chinese case, we find similar biases when regressions rely on direct questions. Third, we show that certain identification strategies can partially mitigate regression bias when direct questions are unavoidable.
Housing issues are a growing global concern and a key topic on the European policy agenda. Across EU, challenges such as immigration, economic stagnation, inequality, and ageing populations exacerbate housing provision issues. This growing concern demands effective solutions, guided by research, data-driven insights, and comparative analysis. This study overviews and compares housing provision in the EU countries. Using OECD and Eurostat data from 2010 to 2021, we examine governments’ roles in housing provision and assess availability, affordability, and adequacy, while exploring their interrelationships. Through hierarchical cluster analysis and cartographic visualization, we identify clusters of countries with similar housing characteristics. The findings reveal significant variation, with some countries struggling with availability, others with affordability or adequacy. Our results highlight a clear divide in housing challenges between Eastern, Western, Southern, and Northern Europe, largely aligning with welfare state regimes.
Ireland showcases the full spectrum of policy triage outcomes, driven by varied institutional setups and organizational cultures. Independent regulators at the central level—the Environmental Protection Agency and the Pensions Authority — manage their tasks with minimal triage. Their status as independent agencies limits blame-shifting, while formal accountability frameworks and political clout help secure resources. Moreover, both agencies foster strong organizational cultures that emphasize collaboration and flexibility, enhancing their ability to absorb additional workloads without undermining core functions. By contrast, the Department of Social Protection exhibits moderate triage frequencies, mostly occurring during sudden workload spikes or seasonal surges. Although the organization’s integrated policy formulation and implementation model shields it from excessive blame-shifting, centralized budgetary controls can hinder its resource mobilization efforts. The National Parks and Wildlife Service, however, grapples with severe, routine triage, largely due to chronic underfunding, weak structural ties to its parent department, and a fragmented internal culture in combination with an increasing implementation load. Finally, Irish City and County Councils also face frequent triage, contending with uncapped policy accumulation yet limited authority to negotiate additional support.
Portugal’s social and environmental sectors both exhibit pervasive and severe policy triage, driven by pronounced policy growth that no longer aligns with stagnating or shrinking administrative capacities. Despite the formal centralization of administrative responsibilities, environmental agencies across the board routinely prioritize urgent tasks while neglecting or delaying routine monitoring, inspections, and enforcement. Austerity measures have worsened chronic understaffing, leading to shortfalls in skilled personnel and aging workforces. Similar challenges plague social implementers, which struggle to fulfill core functions amid overwhelming caseloads and hamstrung resource mobilization. Efforts to mitigate overload such as overtime, inter-agency staff transfers, and basic workflow automation provide only limited relief. Moreover, policymakers frequently shift blame for implementation failures to budgetary constraints and the Ministry of Finance. As a result, Portugal’s public agencies are forced to engage in near-constant triage, with significant negative effects on timeliness and thoroughness of policy implementation.
This chapter examines how growing policy portfolios and administrative burdens affect environmental and social policy implementation in Denmark. Despite Denmark’s relatively modest overall policy growth, local environmental authorities face increasing overload, resorting to policy triage where tasks are postponed or selectively neglected. By contrast, central environmental agencies—the Danish Environmental Protection Agency, Nature Agency, and Energy Agency — experience similar expansions in policy tasks but display minimal triage due to greater resource mobilization opportunities and a strong sense of policy ownership. In social policy, national agencies likewise show no triage despite decentralized responsibilities for unemployment and welfare programs. Notably, municipal job centers also avoid triage despite rising task complexity, leveraging clear political attention, central–local consultation, and reimbursement schemes that encourage sufficient funding. Taken together, these findings underscore that policy expansion does not uniformly result in triage. Instead, blame-attribution structures, resource mobilization channels, and organizational commitment determine whether implementers can compensate for chronic overload.
Germany’s traditionally robust public administration faces escalating challenges as policy portfolios expand, complexities increase, and resource allocations lag behind. This chapter examines how federal, state, and local authorities in the environmental and social sector cope with growing implementation burdens. While Germany’s federal structure can foster high-quality governance, it also enables policymakers to shift blame across levels. Consequently, local offices and agencies with weaker political leverage are especially vulnerable to overload. In the environmental realm, tasks increasingly cascade downward, forcing local authorities — frequently short-staffed — to engage in trade-offs that compromise monitoring and enforcement. By contrast, higher level bodies like state ministries and offices can still manage most obligations, typically deferring only nonmandatory or long-term planning. The German social sector displays a slightly different scenario: The Federal Employment Agency demonstrates strong resilience, leveraging flexible resources and effective crisis management, whereas the Pension Insurance and some regional welfare agencies struggle with increasing task loads. Despite generally moderate instances of policy triage, critical support and preventive planning are often neglected, fueling organizational frustration and jeopardizing long-term governance capacity.
This chapter explores the pronounced divide in England’s environmental and social policy implementation, painting a highly diverse picture of policy triage across organizations. The Environment Agency, initially envisaged as an integrated “one-stop shop,” now exemplifies frequent and severe triage. Chronic underfunding, staff attrition, and politically induced blame-shifting in combination with ever-increasing workloads undermine its monitoring, enforcement, and crisis-preparedness functions. In contrast, most local authorities sustain only moderate triage levels, where increasing implementations tasks are mitigated by a broader range of financing avenues and political networks. In the social sector, the Department for Work and Pensions displays striking levels of triage despite minimal formal policy growth, as unrelenting welfare reforms, departmental downsizing, and inadequate cross-agency collaboration spur severe and frequent trade-offs. Meanwhile, The Pensions Regulator remains a near-anomaly, effectively managing regulatory expansion. The English case study thus underscores how variation in blame-shifting, opportunities for resource mobilization, and organizational overload compensation can yield a highly diverse triage scenario — even within a country.
Policy triage in Italy is widespread across both environmental and social policy, reflecting a sizable gap between ever-increasing legislative demands and stagnating or declining administrative capacity. Political incentives and unstable governing coalitions encourage policy overproduction, as politicians face negligible blame-shifting costs. Implementation bodies, on the other hand, have few avenues to mobilize resources. Austerity measures and rigid, centralized personnel controls leave many agencies chronically understaffed, while constitutional and administrative complexities create fragmented responsibilities and blurred accountability. Consequently, authorities at both national and subnational levels must constantly decide which tasks to handle superficially, defer, or in some cases disregard altogether. Nonetheless, the most severe failures are partially mitigated by strong internal efforts to absorb additional workload. Motivated staff often work overtime, team up to reassign tasks, and exploit external funding or outsourcing arrangements. Although these compensatory strategies keep disastrous implementation deficits contained so far, they come at the cost of quality, timeliness, and workforce morale. Overall, Italy’s case highlights how constrained resource mobilization and pervasive blame-shifting can promote frequent triage, while strong organizational commitment helps to avert total breakdowns in policy implementation.
This chapter outlines the empirical strategy for studying policy triage, which occurs when limited administrative resources and growing policy stocks force agencies to prioritize certain implementation tasks over others. To measure policy triage, the analysis distinguishes between triage frequency and intensity. These dimensions together provide a nuanced assessment of overall implementation performance. The chapter also details the theoretical predictors of policy triage: whether central policymakers can shift blame for failures, whether implementing agencies can mobilize external resources, and whether they are internally committed to achieving policy goals despite resource constraints. To test these claims, the research design focuses on two policy areas — environmental and social policy — across six countries representing diverse administrative traditions. Data collection involves secondary document analysis and 157 expert interviews with implementation officials. By systematically capturing both formal and informal organizational practices, this methodology reveals the complex trade-offs inherent in modern public administration and underscores how different political and organizational conditions jointly shape policy triage.
Recent studies of welfare state attitudes in the knowledge economy find very high generalized support for generous welfare state policies, both among the working and the middle classes. Has class become irrelevant as a predictor of social policy preferences? Or do we simply mis‐conceptualise today's class conflict over social policy? To what extent has it changed from a divide over the level of social policy generosity to a divide over the kind of social policy and – more specifically – over the relative importance that should be given to different social policies? Answering these questions is not only relevant to understand welfare politics in the twenty‐first century, but electoral politics as well: only when we understand what working‐ and middle‐class voters care about, can we evaluate the role distributive policies play in electoral processes. We use original survey data from eight West European countries to show that middle‐ and working‐class respondents indeed differ in the relative importance they attribute to social investment and social consumption policies. Middle‐class respondents consistently attribute higher absolute and relative importance to social investment. We also show that this emphasis on investive policies relates to the middle class expecting better future economic and social opportunities than the working class. This divide in anticipated opportunities underlies a new kind of working‐ versus middle‐class divide, which contributes to transforming the class divide from a conflict over the level of social policy to a conflict over the priorities of social policy.
This article uses cross‐national data to examine the effects of fiscal and political decentralisation on subnational governments’ social expenditures. It revisits the benefit competition hypothesis put forward by fiscal federalism research, which posits that subnational governments in decentralised countries match welfare benefit reductions by their peers to keep taxes low and avoid an in‐migration of welfare dependents. As a consequence, subnational social expenditures are assumed to plateau at similar and low levels. Using a new cross‐national dataset on social expenditures in 334 subnational units across 14 countries and 21 years, the author explores whether benefit competition causes subnational governments to converge on similar levels of social spending. The analysis reveals that as countries decentralise, subnational social spending levels begin to diverge rather than converge, with some subnational governments reducing their social expenditures and others increasing them. Furthermore, decentralisation is not likely to be associated with lowest common denominator social policies, but with more variability in social expenditure. The article also examines the effects of other macro‐level institutions and demonstrates that policy coordination influences the relationship between decentralisation and subnational social spending levels.
Although the welfare state is a core theme in most national elections in Western democracies, surprisingly little attention has been paid to the causes of welfare state pledge‐breaking. This article presents an argument that explains when governments do not do what they promised and tests it using an innovative research design with data covering four decades and 18 countries. The argument is able to account for several important but, until now, undescribed phenomena. First, nowadays, governments, on average, deliver less welfare than they promised, whereas in the 1970s they used to deliver more than promised. Second, the pledge‐breaking of governments has become highly dependent on the parliamentary opposition's position on the welfare issue. When the opposition favours fiscal and economic responsibility, governments’ tendency to deliver less welfare than promised is amplified. In contrast, when the opposition emphasises the positive benefits of generous welfare, such as equality and social justice, governments become more prone to keep their promises. Third, this conditional effect of the opposition is a recent occurrence that only emerged after the number of potential swing voters increased as class‐based voting gradually declined from the 1970s onwards.
Increasing societal heterogeneity, changing demographics, and increasing public debt and fiscal constraints have recently challenged traditional “regime” approaches to welfare state development. Some scholars argue, against this background, that welfare states might plausibly move out of their “regime container” by opting in favor of similar solutions and responses. This potential trend toward “convergence” might, furthermore, be facilitated by the widespread use of new public management ideas and techniques for “reinventing government” by adopting market solutions to public problems. This article investigates whether such trends of convergence can be identified by comparing three different countries each traditionally looked upon as belonging to different welfare state regimes: Denmark, Germany, and the United States. More specifically the article looks at one important segment of welfare state activity, namely social services and related health care. To further focus the analysis, special attention is devoted to the changing role played by the third sector in delivering services. The research design, thus, differs from most comparative welfare state research. Instead of analyzing a broad set of quantitative indicators in a large number of countries, it is scrutinized how some of the same problem pressures and policy ideas are being interpreted and implemented in a small number of countries within one policy area. The analysis reveals that trends of convergence—conceptualized along four dimensions: ideas, regulation, mix of providers, and revenue mix—can be identified across the three cases, though this does not mean that the market share of nonprofit providers becomes the same. The study also reveals that fundamental aspects of state–nonprofit relations persist despite trends of convergence.
This article seeks to unravel the dual realities represented by the juxtaposition of the recent series of harsh regulatory impositions on Russian nonprofit organizations and the nearly simultaneous enactment of a series of laws and decrees establishing an impressive “tool box” of positive support programs for a large class of the so-called socially oriented Russian nonprofit organizations. To do so, the discussion proceeds in three steps. First, the article documents the considerable scale of the Russian NPO scene as it is visible through the lens of available empirical research. Next, it outlines the key policy measures affecting nonprofit organizations (NPOs) put in place by the Russian government beginning in the latter part of the first decade of the 21st century. Unlike some accounts, however, this one brings into focus both the interesting “tool box” of support programs for NPOs enacted during this period as well as the more restrictive regulatory measures, such as the “foreign agents law,” that also came into force. Finally, the article seeks to unravel the puzzle posed by these apparently competing realities of Russian government policy toward nonprofit organizations by bringing to bear the conceptual lenses that Graham Allison formulated to make sense of the strange series of actions that surrounded the Cuban Missile Crisis a little over 50 years ago.