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This dissertation analyses changes in income redistribution through the lens of market-state (private-public) nexus. The main goal of the dissertation is to explore the impact of taxes and benefits on income redistribution among different population groups while aiming for social welfare in emerging welfare capitalism Lithuania. This dissertation analyses the changes in market income and primary income inequality among households and individuals. Changes in public opinion towards desirable income redistribution level and state's role in distribution process during the last two decades are evaluated as well, stressing the demand for redistribution. Dissertation analyses the impact of taxes and benefits on disposable income inequality and consequences for different socio-economic groups. Relative importance, size and progressivity of redistributive instruments are evaluated. Changes in income redistribution are associated with the changes in tax-benefit legislation. Finally, considering the relative importance of taxes and benefits for income inequality, dissertation contributes to the on-going discussion on the kind of welfare regime forming in Lithuania.

This dissertation analyses changes in income redistribution through the lens of market-state (private-public) nexus. The main goal of the dissertation is to explore the impact of taxes and benefits on income redistribution among different population groups while aiming for social welfare in emerging welfare capitalism Lithuania. This dissertation analyses the changes in market income and primary income inequality among households and individuals. Changes in public opinion towards desirable income redistribution level and state's role in distribution process during the last two decades are evaluated as well, stressing the demand for redistribution. Dissertation analyses the impact of taxes and benefits on disposable income inequality and consequences for different socio-economic groups. Relative importance, size and progressivity of redistributive instruments are evaluated. Changes in income redistribution are associated with the changes in tax-benefit legislation. Finally, considering the relative importance of taxes and benefits for income inequality, dissertation contributes to the on-going discussion on the kind of welfare regime forming in Lithuania.

This dissertation analyses changes in income redistribution through the lens of market-state (private-public) nexus. The main goal of the dissertation is to explore the impact of taxes and benefits on income redistribution among different population groups while aiming for social welfare in emerging welfare capitalism Lithuania. This dissertation analyses the changes in market income and primary income inequality among households and individuals. Changes in public opinion towards desirable income redistribution level and state's role in distribution process during the last two decades are evaluated as well, stressing the demand for redistribution. Dissertation analyses the impact of taxes and benefits on disposable income inequality and consequences for different socio-economic groups. Relative importance, size and progressivity of redistributive instruments are evaluated. Changes in income redistribution are associated with the changes in tax-benefit legislation. Finally, considering the relative importance of taxes and benefits for income inequality, dissertation contributes to the on-going discussion on the kind of welfare regime forming in Lithuania.

This dissertation analyses changes in income redistribution through the lens of market-state (private-public) nexus. The main goal of the dissertation is to explore the impact of taxes and benefits on income redistribution among different population groups while aiming for social welfare in emerging welfare capitalism Lithuania. This dissertation analyses the changes in market income and primary income inequality among households and individuals. Changes in public opinion towards desirable income redistribution level and state's role in distribution process during the last two decades are evaluated as well, stressing the demand for redistribution. Dissertation analyses the impact of taxes and benefits on disposable income inequality and consequences for different socio-economic groups. Relative importance, size and progressivity of redistributive instruments are evaluated. Changes in income redistribution are associated with the changes in tax-benefit legislation. Finally, considering the relative importance of taxes and benefits for income inequality, dissertation contributes to the on-going discussion on the kind of welfare regime forming in Lithuania.

Vilniaus universitetas, Universiteto g. 9/1, LT-01513 VilniusTel. (+370) 5 266 76 10El. paštas: viginta@ktl.mii.lt
Šiuo straipsniu siekiama atskleisti, kaip traktuojamas perskirstymas skirtingose gerovės valstybės kilmės teorijose, kokia jo svarba jose, ar galima numatyti perskirstymo dydį, kryptį, kokias rizikas siekiama kompensuoti perskirstant. Pirmoje straipsnio dalyje pristatoma perskirstymo samprata. Kitose dalyse perskirstymas nagrinėjamas pasitelkiant kelias gerovės valstybės kilmę aiškinančias teorijas: funkcionalizmą ("industrializacijos logikos" tezę), galios išteklių teoriją, valstybės centristinę prieigą ir institucionalizmo teoriją. Pagrindinė išvada teigia, kad "industrializacijos logikos" tezė labiau pagrindžia poreikio perskirstyti atsiradimą, o valstybės centristinė ir institucionalizmo teorijos geriau paaiškina skirtumus tarp atskirose valstybėse vykdomo perskirstymo. Išsamiausiai perskirstymas gali būti analizuojamas naudojant galios išteklių teoriją.Pagrindiniai žodžiai: perskirstymas, gerovės valstybė, industrializacijos logika, galios išteklių teorija, institucionalizmas.Redistribution in Theories of Welfare State Developmement Viginta Ivaškaitė-Tamošiūnė
SummaryThis article analyses the conception of redistribution in different theories of welfare state development. What is the role and importance of redistribution in those theories? Could the size and direction of redistribution be identified and what social risks are compensated by redistribution? First part introduces the conception of redistribution. This is followed by other parts where redistribution is analysed through the lens of several theories of welfare state development, namely functionalism ("logic of industrialism"), power-resources theory, state-centered approach and institutionalism. Main findings denote to "logic of industrialism" thesis as the one which is capable to explain arisen need for redistribution, while state-centered approach and institutionalism are more appropriate for explaining the disparities in redistribution in different countries. Most fruitful analysis may be performed when power resources theory is employed.Key words: redistribution, welfare state, logic of industrialism, power-resources theory, institutionalism.

The goal of the paper is to analyse the development of social work profession and studies in three European countries: Greece, Germany and Lithuania. The comparative method is used. The objects of the analysis are: the origin of social work and its education, foundation of fist schools, and their creators, further development of education, levels and duration of social work education, credits system, the core subjects of studies, practical work and specializations. The findings show that there is a lot of in common, as well as different in the area of social work. Commonalities of social work development were related mostly to each country's social, economical, political transformation that resulted in great changes in terms of the need of professional help and the acceptance of social work profession. Meanwhile differences mainly occurred when analysing the time of emergence of a particular stage and the rapidity of development. It was observed that commonalities in Germany, Greece and Lithuania lie mainly in core subjects of social work, importance of practical training, as well as in numerous specializations offered. Differences come about when looking at the formal system that is based on undergraduate and graduate cycles, and the credits system.

The goal of the paper is to analyse the development of social work profession and studies in three European countries: Greece, Germany and Lithuania. The comparative method is used. The objects of the analysis are: the origin of social work and its education, foundation of fist schools, and their creators, further development of education, levels and duration of social work education, credits system, the core subjects of studies, practical work and specializations. The findings show that there is a lot of in common, as well as different in the area of social work. Commonalities of social work development were related mostly to each country's social, economical, political transformation that resulted in great changes in terms of the need of professional help and the acceptance of social work profession. Meanwhile differences mainly occurred when analysing the time of emergence of a particular stage and the rapidity of development. It was observed that commonalities in Germany, Greece and Lithuania lie mainly in core subjects of social work, importance of practical training, as well as in numerous specializations offered. Differences come about when looking at the formal system that is based on undergraduate and graduate cycles, and the credits system.

We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our article highlights important differences across EU countries' tax–benefit systems, where seven countries show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results suggest that the abolishment of marriage-related tax–benefit components in countries with marriage bonuses would leave some households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and efficiency point of view, this abolishment would be desirable.

We analyse the different fiscal treatment of married and cohabiting couples across all EU Member States using microsimulation methods. Our paper highlights important differences across EU countries' tax-benefit systems, where seven countries show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some households financially worse off but would increase governments revenues that could be spent to targeted support of specific groups. From both an equity and a gender equality point of view, this abolishment would be desirable.

The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.

Tax incentives favouring homeownership are widely used in developed economies. Homeownership is often thought to bring a number of positive contributions, from the promotion of households' saving to enhanced community engagement. However, housing tax incentives are also considered as a major source of distortions for households' decisions, especially in absence of taxation of in-kind services related to housing consumption (i.e. imputed rents) and in presence of mortgage interest payment deductibility. These distortions can have wide-ranging consequences for investment, consumption and public finances. Housing tax distortions have rarely been analysed from a cross-country perspective over time, however, not least because of the absence of comparable data and the difficulty to gather detailed information on the specific tax treatment of homeownership. In this paper we aim to fill this gap by providing comparable time series on the main features of housing taxation in European countries. Our database includes information on transfer taxes incurred when buying a house, implicit recurrent property taxes owed by households, capital gain taxes, imputed rent taxation and mortgage interest tax reliefs. The data is provided for the period 1995-2017 by the time of writing this paper and will be updated annually and made available at the following website: https://ec.europa.eu/jrc/en/thematic-research-fiscal-policy/housing-taxation. We use this data to estimate the user cost of owner-occupied housing (UCOH) following the approach proposed by Poterba, (1992) and Poterba and Sinai (2008), which provides a synthetic indicator on the distortions exerted by the tax system on households' housing investment choices. A number of additional data used to calculate the UCOH indicator, such as maximum loan to value ratio and maximum loan duration, interest rate for long-term government bonds, interest income tax and house price are also provided.