Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion

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 structu...