The article reviews the limited existing social policy literature on taxation and sets out a case for the incorporation of the study of taxation into the accepted remit of social policy. Social policy has historically been concerned with the services and benefits which flow from public expenditure, and people’s experiences of them, rather than with taxation, and the contributions by individual researchers have tended to remain marginal to the main focus of social policy. The article offers a speculative account as to why taxation has remained peripheral to social policy and presents three arguments for the mainstreaming of tax in social policy’s domain of study. These concern the role of taxation in shaping the distribution of resources, a fundamental pre-occupation of social policy; the contribution social policy scholars can make to shaping a new discourse surrounding taxation, foregrounding issues of equity and need; and how social policy’s engagement with taxation can influence the politics of the welfare state.

This review article revisits the influential work of Gough (2004a, 2004b) on global welfare regimes fifteen years later. The article attempts to explore how far this literature has managed to pave a bridge between comparative social policy and development studies and explores the key contributions it offered in explaining welfare regime classification in Asia, Africa and Latin America. The article then reviews selected publications that have incorporated or applied Gough’s approach and in particular reviews how far scholars developed, complemented and questioned Gough’s approach. The review focuses on the causal properties for capturing the diversity of welfare regime classifications, empirical data, methodologies applied to classify welfare regimes, cases selected, groupings identified and finally how transitions to different welfare regime memberships are explained. In the conclusion, the article discusses findings and implications for global welfare regime classification debates.

This article examines how the property rights in land have come to be a constitutive element of social citizenship. Reviewing the theoretical developments on the idea of social citizenship since Marshall’s seminal essay on Citizenship and Social Class (1950), this introductory article identifies four processes which bring property rights to the centre stage of social rights. First, recognition of entitlement beyond ownership opens up different social functions of property. Social citizenship as a tool is able to demand contextually appropriate rights from the bundle of rights that property is constituted of. Second, the idea of social citizenship is global today, and has transcended nation-state boundaries. How trade and communications impact property in land shapes the realisation of social rights. Three, active citizens contribute to the creation of public spaces in emerging urban residential areas. Citizens make social claims on such spaces through radical forms of insurgent citizenship. Four, planning as a tool, which organises property for the realisation of citizens’ social rights, is able to meet the competing objectives of human rights and speculative profiteering by real estate owners. These four aspects become essential to understand how social citizenship is unfolding, particularly in the Global South.

Tax is traditionally viewed as the main funding mechanism for government spending. Consequently, social policy is often seen as something determined and constrained by tax revenue. Modern Monetary Theory (‘MMT’) presents a reversal of the tax-spend cycle, by identifying a spend-tax cycle. Using the UK as an example, we highlight that one of MMT’s most important, but under-explored, contributions is its potential to re-frame the role of tax from both a macroeconomic and social policy perspective. We use insights on the money removal, or cancellation function of taxes, derived from MMT, to demonstrate how this also creates possibilities for using tax to achieve social objectives such as mitigating income and wealth inequality, increasing access to housing, or funding a Green New Deal. For social policy researchers the challenge arising is to use these insights to re-engineer tax systems and redesign social tax expenditures (STEs) for creative social policy purposes.

In this article – a review article preceding a series of articles in this themed section considering specific aspects of the impacts and implementation processes of the Welsh legislation – we contextualise the introduction of the prevention agenda in Wales by defining homelessness and highlighting the shift towards prevention policy in an international context. We consider the nature of prevention, and examine related theoretical debates, critiques and the cost/benefits of prevention. We conclude by offering some reflections on the progress of homelessness prevention since the Act’s implementation drawing on data from the longitudinal post-implementation evaluation of the Housing Act (Wales) 2014.

Systematic accounts of East Asian government responses to the ‘limits of productivist regimes’ (Gough, 2004) remain surprisingly rare. This article develops three distinct types of East Asian welfare development, i.e. quantitative, type-specific, and radical, employing set-theoretic methods. It then uses these types to analyse six policy fields, including education, health care, family policy, old-age pensions, public housing, and passive labour market policy, in six East Asian societies: China, Hong Kong, Japan, Korea, Singapore and Taiwan. We find that all cases except Hong Kong and Singapore have experienced at least one radical shift in their welfare models over the past three decades (1990–2016). East Asian governments have increasingly combined quantitative expansion or retrenchment of ‘productive’ and ‘protective’ policy structures but have done so in unique ways. South Korea has followed the most ‘balanced’ approach to welfare development and stands out as the best candidate for further type-specific expansions moving forward.

This article presents the results from a cumulative impact assessment of the distribution of tax and social security reforms in the UK since the 2010 general election. The analysis covers the 2010-15 and 2015-17 parliaments plus measures announced in the Autumn 2017 Budget. The article finds that taken as a whole, reforms since 2010 have had a regressive impact across the household income distribution, with average losses of around 10 per cent of net income in the bottom fifth of the distribution, compared to roughly a zero impact in the top three deciles. I also analyse results by a number of Equality Act protected characteristics including ethnicity, disability, gender, single/couple status and the number of children in the household. Lone parent families lose out more than any other demographic group while Pakistani and Bangladeshi adults lose out more than any other ethnic group. The reforms also have particular negative impacts on disabled people, on low income women and on households with children.

Rates of homelessness and poor mental health present significant challenges across the globe. In this article, we explore how these intersecting issues have been addressed in Wales through Part 2 of the Housing (Wales) Act 2014 through a paradigm shift towards a prevention model. This article reports findings from a study (conducted between 2016 and 2018) which evaluated the processes and impacts of the Act against the backdrop of welfare reform and systemic changes taking place in Wales and the UK. Using new evidence, we offer a critical examination of how homelessness prevention policy operates in practice and how social values and power affect policy implementation. We offer new evidence of the translation of policy into practice through the experiences of two stakeholder groups: people with mental health needs and service providers. In doing so, we offer a critique of how policy and practice could be modified to improve outcomes for homeless people with implications for prevention policy in Wales and in other contexts and different welfare regimes.

In this article, we analyse the social distribution of residential property in Norway post-1945 in light of the concept of social citizenship. Drawing on data from censuses and tax registers, we examine the social stratification of owner-occupation and housing wealth in a Nordic nation of homeowners. Our study shows that residential property and housing wealth is very unevenly distributed, and that the share of low-income homeowners decreased markedly after 1990. The implications of these findings are discussed with reference to three different conceptions of citizenship: the socio-liberal, the republican and the libertarian. Our main argument is that the falling rate of low-income owner-occupation constitutes an erosion of social citizenship viewed from the socio-liberal and republican conception of citizenship. This follows from theoretical arguments and empirical studies linking homeownership to positive welfare outcomes, such as civic engagement and social integration. The latter is arguably particularly true in some high-homeownership countries, such as Norway, where owner-occupation is the cultural norm and rental housing is associated with low quality and insecurity.

Anchored on the global welfare regime literature, this article discusses three key themes: welfare regime change, the drivers of change and the implication of the regime change toward insecurity in Southeast Asia. This article focuses on welfare regimes in Indonesia, Malaysia, and Thailand mainly because these countries experienced high economic growth and were correspondingly affected by the 1997-Asian financial crisis. However, their response to the crisis differed due to their distinctive historical-colonial legacies. The article argues that the regimes shifted from productivist to a more inclusive regime partly as public health programmes reached citizens previously uncovered. However, the timing, pace and direction of welfare reform met social unrest, and fundamentally brought into the fore questions of ‘ontological security’. The article concludes that the three regimes cannot substantiate a shift towards ‘secure’ welfare regimes as they continue to rely heavily on family and community for welfare provision to overcome social risk.

The ways that social spending policies are run by fiscal welfare through the tax system remain relatively neglected, while the costs and impact of public expenditure are constantly under scrutiny. Mostly means-enhancing in contrast to much means-tested public spending, the costs of social tax reliefs are little examined, their distributional impact even less so. This article considers what is needed to provide a better basis for the development of robust and flexible policies for establishing, managing and evaluating fiscal welfare that can contribute to building a more open and equal society. Particular attention is given to increasing accountability and assessing tax and public spending activities together when they benefit the same target group; and to reducing inconsistencies of treatment in comparable tax and public schemes.

Mexican social policy has been transformed in recent years with the introduction and expansion of social assistance programmes, causing a diversion from the trajectory based on social insurance since the first decades of the twentieth century. This article aims to understand the outcomes of that transformation, by applying welfare regime theory to establish how social policy reforms have affected the distribution of welfare responsibilities among the state, markets and families. The research identifies (de)commodification and (de)familialisation outcomes of policy changes in pensions, healthcare, unemployment and family support. Results suggest that the expansion has not produced significant reductions in decommodification or defamilialisation because of: a) the explicit or implicit role assigned to markets in policy design and implementation, and b) the reliance of the process of economic liberalisation on the welfare role performed by families. The case of Mexico may illustrate the current welfare challenges faced by societies across Latin America.

Alongside an increasing focus on ‘prevention’, moving homeless adults into work is frequently considered an important part of helping them overcome homelessness and sustain an ‘independent’ life. However, a growing evidence base shows that work does not always offer the means to escape poverty, and many in employment face housing insecurity. Relatedly, there is increasing concern about the phenomenon of ‘in-work homelessness’. Drawing on new data from a study of people’s experience of homelessness in Wales, this article considers the hitherto underexplored topic of being both in work and homeless. The article provides a critical examination of how homelessness policy operates in practice, through presenting evidence of the experiences of a marginalised group (namely, working homeless people as users of homelessness services). It also considers how policy and practice could be modified to improve outcomes for homeless people and how prevention could play out in other contexts and welfare regimes.

There has been considerable attention on Brazil’s experience in applying the right to the city, influencing the urban reform movement and subsequent legislation including the 1988 Constitution and the 2001 Statute of the City. While much is known about Brazil’s urban transformations, this article views this trajectory within debates on social citizenship, expanding the focus to show that property is integral to this debate. Through the lens of social citizenship, property rights and insurgency, this article traces Brazil’s right to the city debate through a focus on three issues: (1) the rights dimension of such debates; (2) the role of the social function of property in urban legislation; and (3) the role of insurgent planning evident in urban social movements. While property rights and land rights are often distanced from debates on social citizenship, the Brazil case provides evidence in which the two are clearly intertwined.

The provision of taxation relief to support pension savings has become a large and expensive aspect of the welfare state in many countries. Among OECD member states this exceeds $200 billion in revenue forgone each year. Previous research has consistently found this fiscal welfare to have pronounced regressive distributive outcomes. However, little is known about the gendered impact of these fiscal welfare supports, a void this article addresses. Using data for Ireland the article finds that the current structure of fiscal welfare supports notably favours males over females. Nominal contribution levels are higher among males, and males are more likely to be active contributors to pension savings. The associated tax supports are consequently skewed, with two-thirds received by men and one-third by women. This outcome suggests a continuation of the gender earnings gap into retirement and a discontinuity between longevity expectations and tax policy supports for pension provision.

This article examines the extent to which Gough and Woodʼs (2004) classification of most sub-Saharan African nations as insecurity regimes is still relevant by analysing public responses and attitudes towards general and specific (healthcare) welfare policies in Ghana, using a mixed-method design. Ghana presents a fascinating case study not only due to the changing socio-economic landscape but also because of the prevailing socio-political stability. The research findings demonstrate that most participants wanted more welfare spending (including on healthcare) but remained reluctant to rely on government provisions due to distrust and perceived inefficiencies in the public sector. The findings also depict the continuing reliance on family and social networks as safety nets and sometimes in preference to state arrangements. The article argues that Ghanaʼs welfare regime may be gradually shifting from the classic insecurity regime (albeit still relevant) to one resembling the less effective informal security regime – at least from the publicʼs experiences – and demands a careful integration of individual, familial, and community networks in current and future formal welfare arrangements.

Homelessness is largely understood as an urban issue and so rural homelessness is to a large extent invisible in both academic literature and in policy and practice discussions, just as it is often invisible in discourses of everyday rural life. This article draws on extensive interviews with homeless service users and providers in three rural authorities in Wales to give a clearer sense of the nature and challenges of rural homelessness. The article documents and explores the very different strategies employed by those facing homelessness in the rural context, as well as those of rural local authorities providing them preventative and person-centred support. Analysis of the struggle of many rural households to remain in place, often at the cost of homelessness and lowered ability to access services, will have resonance in a range of contexts and have implications for policy makers and practitioners in rural contexts beyond Wales.

This article argues that efforts to implement collective property ownership via community land trusts (CLTs) in Latin America can be seen as a viable means for reducing socio-spatial inequalities, strengthening the urban poor’s ‘right to the city,’ and enabling more substantive social citizenship. It begins by arguing that, in Latin America, market models intended to strengthen individual property rights can increase urban inequality and spatial exclusion. It then examines recent measures undertaken to reverse the negative impacts of these patterns, focusing explicitly on the adoption of CLTs and how they serve as a means for strengthening urban citizenship. After highlighting the fact that CLTs have proliferated in the US and Europe but not Latin America, we explain how and why a few Latin American countries have nonetheless embraced CLTs. Building on deeper analysis of two cases in the region, Puerto Rico and Brazil, we show that despite the legal and governance constraints of Latin American cities, CLTs can materialise when local authorities join with citizens to embrace these models.