Download or read book Taxation and the Worlds of Welfare written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: We use Luxembourg Income Study data to compare the progressivity of the tax structure in the U.S. and Europe. While our study supports the arguments of other scholars that the US has more progressive taxes than the continental or social democratic countries, we also present the following qualifications: (1) While the US remains more progressive than other countries, since 1991 its tax structure is in fact regressive. All other countries for which it is possible to calculate overall regressivity have always been, and remain, regressive overall. (2) Britain's tax structure is as regressive as Sweden's. (3) It is a mistake to consider particular kinds of taxes (e.g. income or property) as progressive or regressive: there are examples of progressive property and payroll taxes, and regressive income taxes. And (4) the comparative pattern of progressivity is partly the result of the role of the value added tax in the European revenue structure, and the small role that sales taxes play in the U.S. We close with a discussion of whether the regressivity of the value added tax matters, and what agenda for future research our work suggests. -- Taxation ; welfare state ; capitalist systems
Download or read book Optimal Taxation Social Preferences and the Four Worlds of Welfare Capitalism in Europe written by Amedeo Spadaro and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Drawing on the formal setting of optimal taxation theory, this paper identifies the degree of Rawlsianism (poverty aversion) exhibited by European social planners, beginning with the observation of actual data and redistribution systems. The paper contributes to the comparative research on the structure and typology of welfare capitalism. The social preferences implicit in tax-benefit systems are recovered by inverting the optimal taxation model for all European countries using European Union Statistics on Income and Living Conditions data. The results are discussed in light of the four worlds of welfare capitalism classification proposed by Esping-Andersen.
Download or read book Worlds of Taxation written by Gisela Huerlimann and published by Springer. This book was released on 2018-07-27 with total page 369 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Welfare Incentives and Taxation written by James A. Mirrlees and published by Oxford University Press, USA. This book was released on 2006 with total page 602 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume brings together published and unpublished but seminal work in welfare, development, and public sector economics, providing an overview of much of the author's work.
Download or read book The Three Worlds of Welfare Capitalism written by Gosta Esping-Andersen and published by John Wiley & Sons. This book was released on 2013-05-29 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: Few discussions in modern social science have occupied as much attention as the changing nature of welfare states in western societies. Gosta Esping-Andersen, one of the most distinguished contributors to current debates on this issue, here provides a new analysis of the character and role of welfare states in the functioning of contemporary advanced western societies. Esping-Andersen distinguishes several major types of welfare state, connecting these with variations in the historical development of different western countries. Current economic processes, the author argues, such as those moving towards a post-industrial order, are not shaped by autonomous market forces but by the nature of states and state differences. Fully informed by comparative materials, this book will have great appeal to everyone working on issues of economic development and post-industrialism. Its audience will include students and academics in sociology, economics and politics.
Download or read book Regressive Taxation and the Welfare State written by Junko Kato and published by Cambridge University Press. This book was released on 2003-09-01 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Optimal taxation social contract and the four worlds of welfare capitalism written by Olivier Bargain and published by . This book was released on 2008 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Hidden Welfare State written by Christopher Howard and published by Princeton University Press. This book was released on 1999-02-22 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite costing hundreds of billions of dollars and subsidizing everything from homeownership and child care to health insurance, tax expenditures (commonly known as tax loopholes) have received little attention from those who study American government. This oversight has contributed to an incomplete and misleading portrait of U.S. social policy. Here Christopher Howard analyzes the "hidden" welfare state created by such programs as tax deductions for home mortgage interest and employer-provided retirement pensions, the Earned Income Tax Credit, and the Targeted Jobs Tax Credit. Basing his work on the histories of these four tax expenditures, Howard highlights the distinctive characteristics of all such policies. Tax expenditures are created more routinely and quietly than traditional social programs, for instance, and over time generate unusual coalitions of support. They expand and contract without deliberate changes to individual programs. Howard helps the reader to appreciate the historic links between the hidden welfare state and U.S. tax policy, which accentuate the importance of Congress and political parties. He also focuses on the reasons why individuals, businesses, and public officials support tax expenditures. The Hidden Welfare State will appeal to anyone interested in the origins, development, and structure of the American welfare state. Students of public finance will gain new insights into the politics of taxation. And as policymakers increasingly promote tax expenditures to address social problems, the book offers some sobering lessons about how such programs work.
Download or read book Paying for the Welfare State in the 21st Century written by David Byrne and published by Policy Press. This book was released on 2017-06-28 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: As governments around the world embrace austerity, one of the key arguments they use is that the welfare state is unaffordable. Paying for the Welfare State in the 21st Century shows that argument to be specious, relating current debates about taxation and welfare to a deeper understanding, informed by political economy, of the relationship between taxation and spending on social services. Only by understanding the critical functions of welfare in post-industrial society can we legitimately consider what levels of taxation and support are reasonable.
Download or read book The Real Worlds of Welfare Capitalism written by Robert E. Goodin and published by Cambridge University Press. This book was released on 1999-09-30 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book traces how individuals fare over time in each of the three principal types of welfare state.
Download or read book Taxation in Utopia written by Donald Morris and published by State University of New York Press. This book was released on 2020-09-01 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation in Utopia explores utopian political philosophy from the neglected perspective of taxation. At its core, taxation is an ethical question. It requires people to sacrifice for the benefit of others, whether or not they also benefit themselves. Donald Morris refers to this broader, nonmonetary context as constructive taxation, which includes restrictions on privacy and access to information, constraints on marriage and child-rearing, and conventions restricting the proprietorship of land. Morris examines this in the context of various utopian writings, such as More's Utopia, as well as literary treatments of these issues, such as Bellamy's Looking Backward. This interdisciplinary exploration of utopian taxation provides a novel approach to examining relations between a state's view of the general welfare and the sacrifices this view requires of its citizens.
Download or read book Taxation and Welfare written by Harvey Whitefield Peck and published by New York : The Macmillan Company. This book was released on 1925 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Optimal Taxation Social Contract and the Four Worlds of Welfare Capitalism written by and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Spend written by Molly C. Michelmore and published by University of Pennsylvania Press. This book was released on 2011-12-30 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class—including Social Security, Medicare, and a host of expensive but hidden state subsidies—but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.
Download or read book Taxation and Welfare written by Arnold C. Harberger and published by . This book was released on 1974 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of essays on public finance and welfare economics. Topics covered include: corporation income tax, resource allocation costs, VAT, taxation of mineral industries.
Download or read book Transfer Spending Taxes and the American Welfare State written by Wallace C. Peterson and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1989 the federal government spent $1197 billion, a mind-boggling sum that is almost impossible to visualize. Since there were 248. 8 million people living in the United States in that year, the government spent an average of $4811 for every man, woman, and child in the nation. For a hypothetical family of four, federal spending in 1989 amounted to an average of$19,244. To put this sum in perspective, the money income of an American family averaged $35,270 in the same year. To finance spending $1197 billion, the government collected taxes from American citizens and residents in an amount of $1047 billion. Because of a shortfall between what it spent and what it took in taxes, the government had to borrow $150 billion, partly from individuals, but mostly from banks, insurance companies, and foreigners. How, where, and on whom did the federal government spend all this money? Since federal spending in 1989 totaled 23 cents in comparison to every dollar spent for the buying of goods and services, finding an answer to this question is not a trivial matter. Spending by Washington reaches into every nook and cranny of the economy, touching the lives and fortunes of almost everyone in the nation. Thus, answers to these questions are of more than academic interest.
Download or read book Taxation written by Simon R. James and published by Taylor & Francis. This book was released on 2002 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
