Worlds of Taxation The Political Economy of Taxing, Spending, and Redistribution Since 1945 /

• Corporate Author: SpringerLink (Online service)
• Other Authors: Huerlimann, Gisela (Editor, http://id.loc.gov/vocabulary/relators/edt), Brownlee, W. Elliot (Editor, http://id.loc.gov/vocabulary/relators/edt), Ide, Eisaku (Editor, http://id.loc.gov/vocabulary/relators/edt)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2018.
• Edition: 1st ed. 2018.
• Series: Palgrave Studies in the History of Finance,
• Subjects: Finance-History.; Finance, Public.; Political economy.; Financial History.; Public Finance.; International Political Economy.

This book provides a historical understanding of current debates over tax reform and 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 to...

Table of Contents:

• The Political Economy of Taxing, Spending, and Redistribution Since 1945: An Introduction
• How Employers and Conservatives Shaped the Modern Tax State
• How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Sweden
• Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn in Comparative Perspective
• Universalism and Tax Consent in Denmark
• The Powerlessness of Employees in France: The Spread of Income Taxation, 1945-1980
• Tax Policy in the United States: Was There a "Neo-liberal" Revolution in the 1970s and 1980s?
• Tax Reformers' Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961-1986
• The Rise and Fall of the Industrious State: Why Did Japan's Welfare State Differ from European-Style Models?
• A Reverse-Functioning System: Japan's Social Security System and Tax Progression in the Early Twenty-First Century
• A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s
• Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955-1989
• Limits to Redistribution in Late Democratic Transitions: The Case of Spain.