Definition: Fiscal benefit

Category: ESSPROS Manual

Social protection provided in the form of tax breaks that would be defined as social protection benefits if they were provided in cash, excluding tax breaks promoting the provision of social protection or promoting private insurance plans. http://eur-lex.europa.eu/LexUriServ/site/en/oj/2007/l_113/l_11320070430en00030008.pdf Eurostat, "ESSPROS Manual 2011"
Source:
Regulation (EC) No 458/2007 of the European Parliament and of the Council of 25 April 2007 on the European system of integrated social protection statistics (ESSPROS)
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