Author: Nathan J. Kelly
Publisher: Cambridge University Press
ISBN: 0521514584
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Using income surveys and various political-economic data, this book shows that income inequality is fundamental to the dynamics of US politics.
The Politics of Income Inequality in the United States
Author: Nathan J. Kelly
Publisher: Cambridge University Press
ISBN: 0521514584
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Using income surveys and various political-economic data, this book shows that income inequality is fundamental to the dynamics of US politics.
Publisher: Cambridge University Press
ISBN: 0521514584
Category : Business & Economics
Languages : en
Pages : 217
Book Description
Using income surveys and various political-economic data, this book shows that income inequality is fundamental to the dynamics of US politics.
Taxing the Rich
Author: Kenneth Scheve
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Publisher: Princeton University Press
ISBN: 0691178291
Category : Political Science
Languages : en
Pages : 282
Book Description
A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.
Taxation and State-Building in Developing Countries
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
The Permanent Tax Revolt
Author: Isaac William Martin
Publisher: Stanford University Press
ISBN: 0804763178
Category : Social Science
Languages : en
Pages : 376
Book Description
Tax cuts are such a pervasive feature of the American political landscape that the political establishment rarely questions them. Since 2001, Congress has abolished the tax on inherited wealth and passed a major income tax cut every year, including two of the three largest income tax cuts in American history despite a long drawn-out war and massive budget deficits. The Permanent Tax Revolt traces the origins of this anti-tax campaign to the 1970s, in particular, to the influence of grassroots tax rebellions as homeowners across the United States rallied to protest their local property taxes. Isaac William Martin advances the provocative new argument that the property tax revolt was not a conservative backlash against big government, but instead a defensive movement for government protection from the market. The tax privilege that the tax rebels were defending was in fact one of the largest government social programs in the postwar era. While the movement to defend homeowners' tax breaks drew much of its inspiration—and many of its early leaders—from the progressive movement for welfare rights, politicians on both sides of the aisle quickly learned that supporting big tax cuts was good politics. In time, American political institutions and the strategic choices made by the protesters ultimately channeled the movement toward the kind of tax relief favored by the political right, with dramatic consequences for American politics today.
Publisher: Stanford University Press
ISBN: 0804763178
Category : Social Science
Languages : en
Pages : 376
Book Description
Tax cuts are such a pervasive feature of the American political landscape that the political establishment rarely questions them. Since 2001, Congress has abolished the tax on inherited wealth and passed a major income tax cut every year, including two of the three largest income tax cuts in American history despite a long drawn-out war and massive budget deficits. The Permanent Tax Revolt traces the origins of this anti-tax campaign to the 1970s, in particular, to the influence of grassroots tax rebellions as homeowners across the United States rallied to protest their local property taxes. Isaac William Martin advances the provocative new argument that the property tax revolt was not a conservative backlash against big government, but instead a defensive movement for government protection from the market. The tax privilege that the tax rebels were defending was in fact one of the largest government social programs in the postwar era. While the movement to defend homeowners' tax breaks drew much of its inspiration—and many of its early leaders—from the progressive movement for welfare rights, politicians on both sides of the aisle quickly learned that supporting big tax cuts was good politics. In time, American political institutions and the strategic choices made by the protesters ultimately channeled the movement toward the kind of tax relief favored by the political right, with dramatic consequences for American politics today.
Progressive Consumption Taxation
Author: Robert Carroll
Publisher: Rowman & Littlefield
ISBN: 0844743941
Category : Business & Economics
Languages : en
Pages : 224
Book Description
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
Publisher: Rowman & Littlefield
ISBN: 0844743941
Category : Business & Economics
Languages : en
Pages : 224
Book Description
The authors observe that consumption taxation is superior to income taxation because it does not penalize saving and investment and propose that the U.S. income tax system be completely replaced by a progressive consumption tax. They argue that the X tax, developed by the late David Bradford, offers the best form of progressive consumption taxation for the United States and outline concrete proposals for the X tax's treatment of numerous specific economic issues.
The Political Economy of Taxation in Latin America
Author: Gustavo Flores-Macias
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Publisher: Cambridge University Press
ISBN: 1108474578
Category : Business & Economics
Languages : en
Pages : 285
Book Description
Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
Corporate Income Taxes under Pressure
Author: Ruud A. de Mooij
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Publisher: International Monetary Fund
ISBN: 1513511777
Category : Business & Economics
Languages : en
Pages : 388
Book Description
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.
Making the Modern American Fiscal State
Author: Ajay K. Mehrotra
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
Publisher: Cambridge University Press
ISBN: 1107043921
Category : Business & Economics
Languages : en
Pages : 447
Book Description
Making the Modern American Fiscal State chronicles the rise of the US system of direct and progressive taxation.
The Terrific Engine
Author: David Tough
Publisher: UBC Press
ISBN: 0774836806
Category : Political Science
Languages : en
Pages : 199
Book Description
What do we mean by left wing or right wing? People started using the language of a political spectrum when early twentieth-century political parties began to distinguish their platforms by offering different approaches to income distribution. The Terrific Engine examines how the powerful tool of income taxation transformed the way people talk and think about politics in Canada. Drawing on heated debates that demonstrated the imaginative power of income taxation, David Tough traces the modernization of political language from the 1911 election through the Second World War. Countering a strongly held myth that income taxation was imposed on a reluctant public, Tough argues that its introduction is in fact a story of democracy. People first demanded that this new form of taxation replace existing ones, and then that it be used to address income inequality. And, in establishing a clear basis for party differences, income taxation made elections significantly more democratic.
Publisher: UBC Press
ISBN: 0774836806
Category : Political Science
Languages : en
Pages : 199
Book Description
What do we mean by left wing or right wing? People started using the language of a political spectrum when early twentieth-century political parties began to distinguish their platforms by offering different approaches to income distribution. The Terrific Engine examines how the powerful tool of income taxation transformed the way people talk and think about politics in Canada. Drawing on heated debates that demonstrated the imaginative power of income taxation, David Tough traces the modernization of political language from the 1911 election through the Second World War. Countering a strongly held myth that income taxation was imposed on a reluctant public, Tough argues that its introduction is in fact a story of democracy. People first demanded that this new form of taxation replace existing ones, and then that it be used to address income inequality. And, in establishing a clear basis for party differences, income taxation made elections significantly more democratic.
Tax Progressivity and Income Inequality
Author: Joel Slemrod
Publisher: Cambridge University Press
ISBN: 9780521587761
Category : Business & Economics
Languages : en
Pages : 388
Book Description
This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.
Publisher: Cambridge University Press
ISBN: 9780521587761
Category : Business & Economics
Languages : en
Pages : 388
Book Description
This book assembles nine papers on tax progressivity and its relationship to income inequality, written by leading public finance economists. The papers document the changes during the 1980s in progressivity at the federal, state, and local level in the US. One chapter investigates the extent to which the declining progressivity contributed to the well-documented increase in income inequality over the past two decades, while others investigate the economic impact and cost of progressive tax systems. Special attention is given to the behavioral response to taxation of high-income individuals, portfolio behavior, and the taxation of capital gains. The concluding set of essays addresses the contentious issue of what constitutes a 'fair' tax system, contrasting public attitudes towards alternative tax systems to economists' notions of fairness. Each essay is followed by remarks of a commentator plus a summary of the discussion among contributors.