Regressive taxation and the welfare state :path dependence and policy diffusion
- 作者: Kato, Junko,
- 出版: Cambridge : Cambridge University Press 2003.
- 稽核項: 1 online resource (xi, 260 pages) :illustrations, tables.
- 叢書名: Cambridge studies in comparative politics
- 標題: Taxation. , Electronic books. , Impôt. , Struktur , EconomicsTheory. , Steuerreform , Steuereinnahmen , Steuerpolitik , Public welfare. , Internationaler Vergleich , Dépenses publiques. , Hysterese , Aide sociale. , Expenditures, Public. , Wohlfahrtsstaat , BUSINESS & ECONOMICS Economics -- Theory. , BUSINESS & ECONOMICS
- ISBN: 0521153549 , 9780521153546
- ISBN: 0521824524
- 試查全文@TNUA:
- 附註: Includes bibliographical references and index. Argument: path dependency and the diffusion of a regressive tax -- European variation: Sweden, the United Kingdom, and France -- Contrasting paired comparisons in Oceania and North America -- Another pattern of path dependence: a comparison between Japan and the newly developing economies -- The political foundation of financing the welfare state: a comparative view.
- 摘要: Government size has attracted much scholarly attention. Political economists have considered large public expenditures a product of leftist rule and an expression of a stronger representation of labour interest. Although the size of the government has become the most important policy difference between the left and right in post-war politics, the formation of the government's funding base is also important. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, the institutionalisation of effective revenue raising by regressive taxes during periods of high growth has ensured resistance to welfare state backlash during budget deficits and consolidated the diversification of state funding capacity among industrial democracies. This book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan centred explanation that dominates the welfare state literature.
- 電子資源: https://dbs.tnua.edu.tw/login?url=https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=120577
- 系統號: 005321865
- 資料類型: 電子書
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- 引用網址: 複製連結
Political economists have viewed large public expenditures as a product of leftist government and the expression of a stronger representation of labor interest. The formation of governments' funding bases is a topic that has not been thoroughly explored, and this book sheds important new light on the issue of taxes and welfare. Beginning with a clarification of the development of postwar tax policies in industrial democracies, Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Kato challenges the conventional belief that progressive taxation leads to large public expenditures in mature welfare states.
來源: Google Book
來源: Google Book
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