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The Resource Worlds of taxation : the political economy of taxing, spending and redistribution since 1945

Worlds of taxation : the political economy of taxing, spending and redistribution since 1945

Label
Worlds of taxation : the political economy of taxing, spending and redistribution since 1945
Title
Worlds of taxation : the political economy of taxing, spending and redistribution since 1945
Contributor
Subject
Language
eng
Summary
This book provides a historical understanding of current debates over tax reform and it offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. The topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the UK, Spain, Switzerland, the USA, and Japan
Geographic coverage
  • International
  • European Union
  • Europe
  • North America
  • Asia
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Huerlimann, G
  • Brownlee, W.E
  • Ide, E
Series statement
Palgrave studies in the history of finance
http://library.link/vocab/subjectName
  • political economy
  • tax policy
  • tax reform
  • redistribution principle
  • individual income tax
  • VAT
  • consumption tax
  • social security
  • globalization
  • history of taxation
  • inequality
  • tax evasion
Label
Worlds of taxation : the political economy of taxing, spending and redistribution since 1945
Instantiates
Publication
Contents
  • The political economy of taxing, spending, and redistribution since 1945 : an introduction
  • Huerlimann, G.
  • Brownlee, W.E.
  • Ide, E.
  • ; p. 1-16
  • How employers and conservatives shaped the modern tax state
  • Hertel-Fernandez, A.
  • Martin C.J.
  • ; p. 17-48
  • How they all came to love the VAT : consumption taxes, big business, and the welfare state in Sweden
  • Lantz, G.
  • ; p. 49-72
  • Working-class power and the taxation of current earnings : Danish pay-as-you-earn income tax in comparative perspective
  • Martin, I.W.
  • ; p. 73-9p
  • Universalism and tax consent in Denmark
  • Kurachi, S.
  • ; p. 99-129
  • The powerlessness of employees in France : the spread of income taxation, 1945-1980
  • Lynch, F.M.B.
  • ; p. 131-153
  • Tax policy in the United States : was there a "Neo-Liberal" revolution in the 1970s and 1980s?
  • Brownlee, W.E.
  • ; p. 155-186
  • Tax reformers' ideas, the expenditure-taxation nexus, and comprehensive tax reform in the United States, 1961?1986
  • Mozumi, S.
  • ; p. 187-216
  • The rise and fall of the industrious state : why did Japan's welfare state differ from European-style models?
  • Ide, E.
  • ; p. 217-243
  • A reverse-functioning system : Japan's social security system and tax progression in the early twenty-first century
  • Osawa, M.
  • ; p. 245-267
  • A fair case for tax relief : Swiss tax policy, 1940s to 1960s
  • Huerlimann, G.
  • ; p. 269-300
  • Unfairness, inequality, and tax evasion : an analysis of the distribution of the tax burden in Greece, 1955-1989
  • Pittaki, Z.
  • ; p. 301-320
  • Limits to redistribution in late democratic transitions : the case of Spain
  • Torregrosa Hetland, S.
  • ; p. 321-347
Extent
xviii, 357 p.
Isbn
9783319902623
Label
Worlds of taxation : the political economy of taxing, spending and redistribution since 1945
Publication
Contents
  • The political economy of taxing, spending, and redistribution since 1945 : an introduction
  • Huerlimann, G.
  • Brownlee, W.E.
  • Ide, E.
  • ; p. 1-16
  • How employers and conservatives shaped the modern tax state
  • Hertel-Fernandez, A.
  • Martin C.J.
  • ; p. 17-48
  • How they all came to love the VAT : consumption taxes, big business, and the welfare state in Sweden
  • Lantz, G.
  • ; p. 49-72
  • Working-class power and the taxation of current earnings : Danish pay-as-you-earn income tax in comparative perspective
  • Martin, I.W.
  • ; p. 73-9p
  • Universalism and tax consent in Denmark
  • Kurachi, S.
  • ; p. 99-129
  • The powerlessness of employees in France : the spread of income taxation, 1945-1980
  • Lynch, F.M.B.
  • ; p. 131-153
  • Tax policy in the United States : was there a "Neo-Liberal" revolution in the 1970s and 1980s?
  • Brownlee, W.E.
  • ; p. 155-186
  • Tax reformers' ideas, the expenditure-taxation nexus, and comprehensive tax reform in the United States, 1961?1986
  • Mozumi, S.
  • ; p. 187-216
  • The rise and fall of the industrious state : why did Japan's welfare state differ from European-style models?
  • Ide, E.
  • ; p. 217-243
  • A reverse-functioning system : Japan's social security system and tax progression in the early twenty-first century
  • Osawa, M.
  • ; p. 245-267
  • A fair case for tax relief : Swiss tax policy, 1940s to 1960s
  • Huerlimann, G.
  • ; p. 269-300
  • Unfairness, inequality, and tax evasion : an analysis of the distribution of the tax burden in Greece, 1955-1989
  • Pittaki, Z.
  • ; p. 301-320
  • Limits to redistribution in late democratic transitions : the case of Spain
  • Torregrosa Hetland, S.
  • ; p. 321-347
Extent
xviii, 357 p.
Isbn
9783319902623

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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