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

by Gisela Huerlimann (Editor), W. Elliot Brownlee (Editor), Eisaku Ide (Editor)

Overview

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 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. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.

Product Details

ISBN-13:	9783319902630
Publisher:	Palgrave Macmillan
Publication date:	07/27/2018
Series:	Palgrave Studies in the History of Finance
Sold by:	Barnes & Noble
Format:	eBook
File size:	5 MB

About the Author

Gisela Huerlimann is a Senior Researcher at ETH Zurich, the Swiss Federal Institute of Technology, Switzerland.

W. Elliot Brownlee is an Emeritus Professor of History at the University of California, Santa Barbara.

Eisaku Ide is a Professor of Economics at Keio University in Tokyo, Japan.

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.

What People are Saying About This

From the Publisher

“Deploying a concept of ‘varieties of fiscal welfarism,'’the authors investigate 20th century tax policy from political, sociological and economic history perspectives. Current debates over fiscal policy and debt will benefit from the case studies, reminding us of the importance of historical research for understanding the endurance of national characteristics in a globalized economy.” (Catherine Schenk, Professor of Economic and Social History at the University of Oxford)

“Both taxation and welfare systems can be more or less redistributive, and the contributors in this excellent collection of essays explain the interrelationships between how revenue was raised and spent in a wide range of countries. The results are of great interest to anyone grappling with major issues of our time.” (Martin Daunton, Emeritus Professor of Economic History, University of Cambridge)

“This excellent collection treats taxation asthe truly global phenomenon that it is. With revisionary interpretations, this distinguished team of editors and authors has produced an compelling argument for the centrality of taxation in the shaping of the modern world—a welcome addition to every library.” (Julia Laura Rischbieter, Professor of Global Economic History, University of Konstanz)

“This timely, well-conceived volume brings together an impressive array of studies on the political and economic forces that have shaped the evolution of fiscal systems across the developed world since 1945. Particularly recommended for its attention to lesser-known cases such as Denmark, Spain, and Switzerland that addsignificant analytical power.” (Carl-Henry Geschwind, author of A Comparative History of Motor Fuels Taxation, 1909-2009)