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Welfare state regimes vary in their strategies of redistribution. Some welfare states have extensive taxable social insurance schemes, while others rely more on non-taxable means-tested benefits. In order to assess the distributive effects of different programme types, it is necessary to analyse social insurance after taxes, something rarely practised in comparative research. In this paper, we evaluate distributive effects of social insurance after taking taxes into account in 10 welfare states. The main question is to what extent income taxes affect the contribution of social insurance to income inequality. The conclusion is that taxation may have important consequences for both inter- and intra-country comparisons of income redistribution, especially if countries with similar social policy systems are compared. The analyses are based on micro-level income data from the Luxembourg Income Study (LIS).

Housing benefits differ substantially across countries. In this paper, we apply power resource theory, developed primarily in relation to the emergence and subsequent expansion of social citizenship, to housing policy. The purpose is to analyse the political determinants of housing benefits, and particularly the role of left parties and the partisan mobilization of labour. The empirical analyses are based on new housing benefit data for 31 affluent democracies from the period 2001-2018. The results of a series of fixed effects pooled time-series regressions show that the strength of left government is positively associated with the size of housing benefits. However, the positive influence of left cabinets is conditional on the relative size of rental housing and the fractionalization of the party system. Our findings highlight the need to combine actor-oriented explanations of the welfare state with theories about the corporatist power structures of society.

This groundbreaking book brings together perspectives from political philosophy and comparative social policy to discuss generational justice. Contributing new insights about the preconditions for designing sustainable, inclusive policies for all of society, the authors expose the possibilities of supporting egalitarian principles in an aging society through balanced generational welfare contracts.

RésuméNous présentons dans cet article un cadre conceptuel et théorique pour une analyse comparative améliorée de la protection sociale publique dans les pays en développement, sur la base des recherches déjà entreprises sur les systèmes sociaux établis de longue date dans les démocraties. Un élément important de l'approche institutionnelle proposée est l'établissement d'indicateurs qualitatifs et quantitatifs comparables pour la protection sociale. L'exemple empirique des prestations pour enfants montre qu'il convient de ne pas exagérer les différences entre pays développés et pays en développement. En outre, la prévalence des prestations pour enfants dans les pays de l'Afrique subsaharienne et de l'Amérique latine ressemble à celle observée durant l'entre‐deux‐guerres (1919‐1938) dans les régions développées.

AuszugDer Artikel umreißt einen konzeptuellen und theoretischen Rahmen für eine verbesserte vergleichende Analyse öffentlich bereitgestellten Sozialschutzes in Entwicklungsländern und stützt sich dabei auf die Forschungstradition der Analyse seit langem bestehender demokratischer Wohlfahrtsstaaten. Ein wichtiges Element des vorgeschlagenen institutionellen Ansatzes ist die Erstellung vergleichbarer qualitativer und quantitativer Sozialschutzindikatoren. Das empirische Beispiel des Kindergeldes zeigt, dass Unterschiede zwischen Industrie‐ und Entwicklungsländern nicht übertrieben werden sollten und dass die Kindergeldleistungen in afrikanischen Ländern südlich der Sahara und in Lateinamerika heute dem Niveau der Zeit zwischen den Weltkriegen (1919‐1938) in den Industrieregionen gleichen.

Resumen  El artículo esboza un marco conceptual y teórico con el fin de realizar un análisis comparativo optimizado de la protección social pública en los países en desarrollo, basándose en la investigación habitual del estudio de las democracias tradicionales del bienestar. Un elemento importante del enfoque institucional propuesto es la definición de indicadores cualitativos y cuantitativos comparables de protección social. El ejemplo práctico de los subsidios infantiles revela que no hay que exagerar las diferencias entre los países desarrollados y los países en desarrollo, y que la incidencia actual de los subsidios infantiles en los países del África subsahariana y de América Latina recuerda a la situación del periodo de entreguerras (1919‐1938) en las regiones desarrolladas.

The Social Policy Indicators (SPIN) database provides the foundations for new comparative and longitudinal research on the causes behind, and the consequences of, welfare states and social citizenship rights. The SPIN database is oriented towards analyses of institutions as manifested in social policy legislation. To date, SPIN covers 40 countries, of which several have data on core social policy programmes from 1930. There are currently six data modules in SPIN, covering different social policy areas. The following research note describes the theoretical and conceptual basis of the SPIN project, as well as the data it contains.

The Social Policy Indicators (SPIN) database provides the foundations for new comparative and longitudinal research on the causes behind, and the consequences of, welfare states and social citizenship rights. The SPIN database is oriented towards analyses of institutions as manifested in social policy legislation. To date, SPIN covers 40 countries, of which several have data on core social policy programmes from 1930. There are currently six data modules in SPIN, covering different social policy areas. The following research note describes the theoretical and conceptual basis of the SPIN project, as well as the data it contains.