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The Social Expenditure database: An Interpretive …

The Social Expenditure database : An Interpretive guide SOCX 1980-2003. OECD 2007. (Version: June 2007). email: 1. TABLE OF CONTENTS. THE Social Expenditure database : AN Interpretive guide ..4. 1. Introduction ..4. Changes to SOCX for this issue ..5. Next steps ..5. Outline of Interpretive 2. Defining the Social domain ..6. What is Social and what is not? ..7. Towards a Social purpose ..7. Inter-personal redistribution or compulsion ..8. Public, private Social and exclusively private Expenditure ..8. 3. Social Expenditure programme data in the database ..11. Categorisation of programmes across policy areas ..11. Accounting conventions and practices ..15. Reference, fiscal and tax years ..15. SOCX does not include administrative SOCX includes capital transfers, and SOCX records transactions on an accrual basis ..16. Data 4. Social spending on cash benefits and Social services.

4 THE SOCIAL EXPENDITURE DATABASE: AN INTERPRETIVE GUIDE 1. Introduction 1. The OECD Social Expenditure database was developed in …

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