Fiscal policy underpins modern social programs because taxes generate the resources necessary for the state to fulfill its core economic and social missions. From a social policy standpoint, the recent push for a new fiscal sociology1 leads us to follow a fiscal-centered approach to welfare state development.2 This approach stresses the impact of fiscal logics on state building and welfare state development, suggesting that social programs can perform crucial fiscal and economic missions that are much broader than the simple provision of adequate funding for social benefits and services. In such a context, the design of social programs can be influenced not only by social goals (e.g., income maintenance, poverty alleviation, neutralizing economic risks), but also by broader fiscal and economic goals that transcend the welfare state. The broader fiscal and economic role that social policy mechanisms like payroll contributions may or may not take and the specific consequences of that for social policy are a function of dominant fiscal factors and institutions present in a concrete national or subnational setting.3 Consequently, a casestudy approach is particularly helpful to tell us whether particular social

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社会政策的财政方面：1960 年代加拿大的国家建设、工资缴款和养老金改革

财政政策是现代社会计划的基础，因为税收产生了国家履行其核心经济和社会使命所必需的资源。从社会政策的角度来看，最近对新财政社会学的推动 1 使我们遵循以财政为中心的福利国家发展方法。 2 这种方法强调财政逻辑对国家建设和福利国家发展的影响，表明社会计划可以执行重要的财政和经济任务，这些任务比简单地为社会福利和服务提供足够的资金要广泛得多。在这种背景下，社会计划的设计不仅会受到社会目标（例如，维持收入、减轻贫困、中和经济风险）的影响，还会受到超越福利国家的更广泛的财政和经济目标的影响。