Skip to main content

Elements of Tax‐Benefit Systems

Buy Article:

$24.00 plus tax (Refund Policy)

This chapter provides an overview of the institutional features of tax‐benefit systems including the eligibility and entitlement rules governing different types of social benefits, their tax treatment and the way in which part‐time or casual earnings influence benefit amounts. The information presented here sheds light on the structure of benefit systems and provides a background for understanding the quantitative effects of taxes and benefits on household incomes discussed in later chapters. More detailed descriptions on countries' tax‐benefit systems can be found in country chapters available at .
No References
No Citations
No Supplementary Data
No Article Media
No Metrics

Document Type: Review Article

Publication date: 01 December 2007

  • Access Key
  • Free content
  • Partial Free content
  • New content
  • Open access content
  • Partial Open access content
  • Subscribed content
  • Partial Subscribed content
  • Free trial content
Cookie Policy
Cookie Policy
Ingenta Connect website makes use of cookies so as to keep track of data that you have filled in. I am Happy with this Find out more