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Worlds of Taxation

Part of the Palgrave Studies in the History of Finance Book Series

Editors: Huerlimann, Gisela; Brownlee, W. Elliot; Ide, Eisaku

DOI: 10.1007/978-3-319-90263-0

ISBN: 978-3-319-90262-3

Publisher: Springer International Publishing - Springer Journals

Jul 28, 2018

1 - 10 of 13 Chapters

LitStream

Chapter 1The Political Economy of Taxing, Spending, and Redistribution Since 1945: An Introduction

Huerlimann, Gisela; Brownlee, W. Elliot; Ide, Eisaku

Pages: 1 –16

[The “Worlds of Taxation” volume responds to the need for scholarship analyzing the historical background of the challenges faced by governments of industrial nations as they attempt to devise fiscal policies that fund welfare states and address the growing inequality of wealth and income. The...
LitStream

Chapter 2How Employers and Conservatives Shaped the Modern Tax State

Hertel-Fernandez, Alexander; Martin, Cathie Jo

Pages: 17 –48

[Coordinated nations with large welfare states rely on comparatively regressive “mass tax” systems, whereas liberal countries with limited welfare states historically embraced more progressive “class tax” systems. This chapter explores the origins of these paradoxical strategies. It suggests that...
LitStream

Chapter 3How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Sweden

Lantz, Gunnar

Pages: 49 –72

[Several studies emphasize the importance of value-added tax (VAT) for financing extensive Scandinavian-type welfare states. This questions common perceptions of labor parties’ preference for taxing the rich. This chapter examines how Sweden came to adopt VAT, and its precursor the sales tax, in...
LitStream

Chapter 4Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn Income Tax in Comparative Perspective

Martin, Isaac W.

Pages: 73 –97

[Pay-as-you-earn taxation (PAYE) enlists the assistance of employers in assessing the provisional income tax liability and withholding it from paychecks of a majority of the labor force even before the income year is up. PAYE is one of the most important tools of macroeconomic governance in...
LitStream

Chapter 5Universalism and Tax Consent in Denmark

Kurachi, Shintaro

Pages: 99 –129

[This chapter shows the historical development of universal welfare and a high tax burden in Denmark since the 1970s. It is generally understood that the development of a universal welfare system is related to a country’s total tax revenue. Denmark has experienced the largest tax revolts in...
LitStream

Chapter 6The Powerlessness of Employees in France: The Spread of Income Taxation, 1945–1980

Lynch, Frances M. B.

Pages: 131 –153

[Income taxation was first introduced in France during the First World War, but it was not until after 1945 that it was gradually extended to cover a majority of households. Levied on the previous year’s declared income, or in the case of agriculture the estimated income, it raised less as a...
LitStream

Chapter 7Tax Policy in the United States: Was There a “Neo-Liberal” Revolution in the 1970s and 1980s?

Brownlee, W. Elliot

Pages: 155 –186

[This chapter examines whether or not there was a “neo-liberal” revolution in tax policy during the 1970s and 1980s. This chapter (1) defines “neo-liberalism,” (2) assesses the extent to which tax policies during the 1970s and 1980s, especially those of the Reagan administration, constituted a...
LitStream

Chapter 8Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961–1986

Mozumi, Seiichiro

Pages: 187 –216

[This chapter discusses three episodes of federal tax reform in the United States between 1964 and 1986, and their respective success and failure. From the 1964 tax cut to 1986 tax reform, cutting tax rates and expanding tax expenditures became politically important in the legislative process of...
LitStream

Chapter 9The Rise and Fall of the Industrious State: Why Did Japan’s Welfare State Differ from European-Style Models?

Ide, Eisaku

Pages: 217 –243

[This chapter explains why the welfare state in modern Japan should be described as the “Industrious State” and discusses how and why its development diverged from that of the European-style model. The Industrious State was based on a model of personal responsibility, supported by a historic...
LitStream

Chapter 10A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twenty-First Century

Osawa, Mari

Pages: 245 –267

[This chapter brings attention to the fact that more than simply being dysfunctional, Japan’s tax and social security scheme is ‘reverse-functioning’, in the sense that contrary to solving problems it is supposed to be addressing, the system is actually exacerbating them. Section ‘“A Common...

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