This document is the 2nd edition of the Net Social Expenditure paper published in 1999 (Adema, 1999). It contains an overview of net (after tax) public and private social expenditure indicators. These indicators have been developed to supplement available historical information on gross social...

This paper contains an overview of net total (public and private) social expenditure indicators. These indicators have been developed to supplement available historical information on gross social expenditure trends by accounting for the varying impact of the tax system across countries. Tax...

The paper starts with a brief look at social expenditure patterns and the importance of different social policy areas, in particular the role of social assistance policy within social protection systems. It then looks at the objectives of social assistance policy and considers payment-rates in...