Tax Reform in a Welfare State PDF Download
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Author: Cornelis Abraham de Kam
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 266
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Book Description
Author: Cornelis Abraham de Kam
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 266
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Book Description
Author: Junko Kato
Publisher: Cambridge University Press
ISBN: 1139440667
Category : Political Science
Languages : en
Pages : 278
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Book Description
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.
Author: Jonas Agell
Publisher: Springer
ISBN: 033399485X
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
This book reviews the lessons from the Swedish 1991 tax reform, the most far-reaching tax reform in any Western industrialized country in the post-war period. The authors discuss a range of behavioural responses (including tax planning, savings, labour supply, investment, etc.), and assess the overall effects on efficiency and equity. They also draw lessons for tax reform more generally. The book should be of interest to anyone with an interest in tax policy and tax reform evaluation.
Author: Wallace C. Peterson
Publisher: Springer Science & Business Media
ISBN: 9401139210
Category : Business & Economics
Languages : en
Pages : 188
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Book Description
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.
Author: Christopher Howard
Publisher: Princeton University Press
ISBN: 1400822416
Category : Political Science
Languages : en
Pages : 267
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Book Description
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.
Author: Christopher Howard
Publisher: Princeton University Press
ISBN: 069100529X
Category : Business & Economics
Languages : en
Pages : 266
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Book Description
Analyzes the "hidden" welfare state created by such programmes as tax deductions for home mortgage interest and employer-provided retirement pensions, the Earned Income Tax Credit and the Targeted Jobs Tax Credit. The text examines the distinctive characteristics of these policies, aiming to help the reader to understand the historical links between the hidden welfare state and US tax policy, accentuating the importance of Congress and political parties. It also focuses on the reasons why individuals, businesses and public officials support tax expenditures.
Author: Molly C. Michelmore
Publisher: University of Pennsylvania Press
ISBN: 0812206746
Category : History
Languages : en
Pages : 253
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Book Description
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.
Author: Peter Taylor-Gooby
Publisher: SAGE
ISBN: 1412933609
Category : Social Science
Languages : en
Pages : 219
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Book Description
Exerpt from the Financial Times Comment & Analysis: Europe takes on reform of the welfare state: A new study indicates that while the UK has transformed its social policies, the rest of Europe has been far from idle - `[A] stimulating new book on European welfare states [Welfare States under Pressure] suggests that the view of Britain as the only great welfare state reformer is overstated. And it adds that the game across Europe is about to change.... This new study argues that, particularly in the late 1990s, there has been more reform in the rest of Europe than is appreciated in the UK. And that Europe as a whole is on the cusp of much greater changes.... Certainly in France and possibly in Germany, the study judges, the traditional power balance between government, employers, unions and welfare providers has shifted such that government may be able to impose much more drastic measures... In the UK, by contrast, the impact of EU institutions may in some areas mean a degree of levelling up - as in healthcare. The most intriguing question is how far reformed welfare states will retain the social cohesion they are designed to produce. So far, even in the UK, they have proved remarkably resilient - adapting to changing needs rather than being "rolled back". This study′s verdict on the issue is "don′t know". But so much change is on the way, it says, that "the past is unlikely to be a good guide to the future"′ - Nicholas Timmins, The Financial Times Welfare States under Pressure provides a timely and comprehensive review of welfare policy-making in Europe. The text compares the different ways in which welfare states have responded to similar pressures over recent years, and considers how welfare is likely to develop in the future. This work: · provides up to date accounts of welfare development in Finland, Sweden, France, Germany, Switzerland, Spain and the United Kingdom. · explores how similar pressures can lead to different responses due to different policy-making mechanisms in each of the seven different countries · contains chapters written by leading national experts · written accessibly, and tightly edited, with each chapter following the same conceptual structure. This volume takes a fresh approach in its analysis of the future of the welfare state in Europe. It suggests that opportunities for radical change in welfare systems are now opening up, and that there will be little continuity between the future and the past/present of the welfare system in Europe. Welfare States under Pressure is invaluable to undergraduate students in social policy, European studies and politics, and will also be of great use to other social science students interested in Europe and its future development.
Author: United States. Congress. House. Committee on Government Reform
Publisher:
ISBN:
Category : Crime prevention
Languages : en
Pages : 146
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Book Description
Author: Richard B. Freeman
Publisher: University of Chicago Press
ISBN: 0226261859
Category : Political Science
Languages : en
Pages : 490
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Book Description
Once heralded in the 1950s and 1960s as a model welfare state, Sweden is now in transition and in trouble since its economic plunge in the early 1990s. This volume presents ten essays that examine Sweden's economic problems from a U.S. perspective. Exploring such diverse topics as income equalization and efficiency, welfare and tax policy, wage determination and unemployment, and international competitiveness and growth, they consider how Sweden's welfare state succeeded in eliminating poverty and became a role model for other countries. They then reflect on Sweden's past economic problems, such as the increase in government spending and the fall in industrial productivity, warning of problems to come. Finally they review the consequences of the collapse of Sweden's economy in the early 1990s, exploring the implications of its efforts to reform its welfare state and reestablish a healthy economy. This volume will be of interest to policymakers and analysts, social scientists, and economists interested in welfare states.
