1 “... by accounting for the varying roles of voluntary private social spending and the tax system on social policy...”

2 “... also presents social expenditure indicators that account for the effects of the tax system as well...”

3 “... trends by accounting for the varying impact of the tax system across countries. Tax systems can affect...”

4 “... by accounting for the varying impact of the tax system across countries. Tax systems can affect social spending...”

5 “... items. This paper then accounts for the effects of the tax system and private social expenditure which...”

6 “... the true 'effort' of a country in providing social support. Account needs to be taken of the effects of tax...”