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The role of tax‐financed social security
Author(s) -
Barrientos Armando
Publication year - 2007
Publication title -
international social security review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.349
H-Index - 28
eISSN - 1468-246X
pISSN - 0020-871X
DOI - 10.1111/j.1468-246x.2007.00271.x
Subject(s) - scope (computer science) , social security , poverty , vulnerability (computing) , developing country , economic security , public economics , business , economics , economic system , economic growth , market economy , computer security , computer science , programming language
This article provides a reassessment of the role of tax‐financed social security. It outlines the relevant trends in developed and developing countries and discusses qualitative changes in the role and approach to tax‐financed social security. It then assesses emergent forms of tax‐financed social security in developing countries. It considers in particular their focus, scope, design and dynamics. It concludes that emergent tax‐financed social security in developing countries holds the promise to make an impact on global poverty and vulnerability, and the main challenge is to ensure this contributes to the development of comprehensive social security systems.