Hostname: page-component-54dcc4c588-mz6gc Total loading time: 0 Render date: 2025-10-05T06:39:35.460Z Has data issue: false hasContentIssue false
  • English
  • Français

Introduction: Social Policy Challenges and the Role of Taxation

Published online by Cambridge University Press:  25 July 2025

Micheál L. Collins Open the ORCID record for Micheál L. Collins [Opens in a new window]  and
Sally Ruane Open the ORCID record for Sally Ruane [Opens in a new window]
Micheál L. Collins*
Affiliation:
University College Dublin, Dublin, Ireland
Sally Ruane
Affiliation:
De Montfort University, Leicester, UK
*
Corresponding author: Micheál L. Collins; Email: ml.collins@ucd.ie
Get access Rights & Permissions [Opens in a new window]

Abstract

This Social Policy and Society themed section examines a number of key social policy challenges in relation to the role that taxation measures and choices play, or can play, in shaping responses to them. Although the role of taxation is frequently recognised in assessments of these issues, it remains under-explored within social policy scholarship. The themed section offers an opportunity to explore the relevance of taxation policy design and choices to these challenges and contribute to the ongoing social policy debate on these issues.

Keywords

taxationsocial policychallenges

Information

Type
Themed section on Fairness and Distributional Outcomes: Exploring the Role of Taxation
Information
Social Policy and Society , Volume 24 , Issue 2: THEMED SECTION: Fairness and Distributional Outcomes: Exploring the Role of Taxation , April 2025 , pp. 262 - 266
Copyright
© The Author(s), 2025. Published by Cambridge University Press

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

Article purchase

Temporarily unavailable

References

Bradshaw, J. (2019) Let’s Talk About Tax: How the Tax System Works and How to Change It, London: Child Poverty Action Group.Google Scholar
Byrne, D. and Ruane, S. (2017) Paying for the Welfare State in the 21st Century, Bristol: Policy Press.Google Scholar
Collins, M.L. (2016) ‘Ireland’s income taxation system: a social policy perspective’ in Tobin, G. and O’Brien, C. (eds.) Irish Tax Policy in Perspective, Dublin, Institute of Taxation and Department of Finance, 69–81.Google Scholar
Kaya, A., Liadze, I., Low, H., Sanchez Juanino, P. and Millard, S. (2023) Revisiting the effect of Brexit– NiGEM Topical Feature. London: National Institute of Economic and Social Research.Google Scholar
Lymer, A., May, M. and Sinfield, A. (2023a) ‘Introduction: the case for considering taxation and social policy together’ in Lymer, A., May, M. and Sinfield, A. (eds.), Taxation and Social Policy, Bristol: Policy Press, 1–5.Google Scholar
Lymer, A., May, M. and Sinfield, A. (2023b) Taxation and Social Policy, Bristol: Policy Press.Google Scholar
OECD (2022) Health at a Glance: Europe 2022, Paris, OECD.Google Scholar
OECD (2023) Time for Better Care at End of Life, Paris, OECD.Google Scholar
Portes, J. (2023) The Impact of Brexit on the UK Economy: Reviewing the Evidence: Centre for Economic Policy Research (CEPR) VoxEU Column. https://cepr.org/voxeu/columns/impact-brexit-uk-economy-reviewing-evidence [accessed 21 March 2024].Google Scholar
Ruane, S., Collins, M.L. and Sinfield, A. (2020) ‘The centrality of taxation to social policy’, Social Policy and Society, 19, 3, 437–453.CrossRefGoogle Scholar
Rowlingson, K. and McKay, S. (2021) Wealth and the Wealthy: Exploring and Tackling Inequalities Between Rich and Poor, Bristol: Policy Press.Google Scholar
United Nations Environment Programme (2022) Emissions Gap Report 2022: The Closing Window — Climate Crisis Calls for Rapid Transformation of Societies, Nairobi: UN.Google Scholar