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Abramovitz, Mimi – Social Work, 1983
Uses Titmuss's model of three welfare systems to analyze how the rapidly expanding system of tax benefits available to middle- and upper-income groups parallels the social welfare system for the poor. Operating as a shadow welfare state, the tax benefits system contributes to the upward redistribution of income. (Author/JAC)
Descriptors: Position Papers, Public Policy, Social Workers, Tax Allocation