Worlds of taxation : the political economy of taxing, spending, and redistribution since 1945 /: the political economy of taxing, spending, and redistribution since 1945. ([2018])

• Record Type: Book
• Further Information: Note: Gisela Huerlimann, W. Elliott Brownlee, Eisaku Ide, editors.
• Editors: Huerlimann, Gisela; Brownlee, W. Elliot, 1941-; Ide, Eisaku
• Contents: Intro; Preface and Acknowledgments; Contents; Notes on Contributors; List of Figures; List of Tables; The Political Economy of Taxing, Spending, and Redistribution Since 1945: An Introduction; References; How Employers and Conservatives Shaped the Modern Tax State; Determinants of Tax Regimes; The Politics of State-Building Versus Crisis Mobilization; The Quantitative Analysis; Taxation in Denmark and the United States; The Evolution of the Danish Revenue System; The Evolution of the American Revenue System; Conclusion; Technical Appendix; Data Sources for Top Income Tax Rates; References How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in SwedenAn Era of Transformation; Common Explanations for Postwar Regressive Taxation; Economic Forces and Constraints; Technocracy and the Role of Supranational Organizations; Necessary for Public Welfare?; How to Evaluate the Potential Explanatory Factors; A Corporatist Legislative Process; General Taxes on Consumption in Sweden; The Fiscal Setting of the 1950s; Consolidating the Sales Tax While Satisfying Business Interests; International Relations; Conclusions Regarding the Swedish Path to VAT After the 2000s: Universalism Is OverturnedConclusion; References; The Powerlessness of Employees in France: The Spread of Income Taxation, 1945-1980; Preliminaries to a Reform: The Pro-Natalist Agenda Setting of 1945; External Pressure to Increase the Yield from Income Taxation: the 1948 Tax Reform; The Battle Against Fraud; Victory for the Self-Employed: de Gaulle's Reform of Income Taxation in 1959; An Increasingly Unfair Tax System; Conclusion; References; Tax Policy in the United States: Was There a "Neo-Liberal" Revolution in the 1970s and 1980s? What Is Meant by "Neo-Liberal" Tax Policy?Political Consensus and Tax Cutting, 1945-1971; The Crisis of the 1970s and Its Impact on Tax Policy; Ronald Reagan and the Economic Recovery Tax Act (ERTA) of 1981; Was Reagan's Tax Program Revolutionary?; Effects of the Reagan Tax Cuts on Inequality; Effects of the Reagan Expenditure Policies on Inequality; American Exceptionalism Redux; References; Tax Reformers' Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United States, 1961-1986; Introduction; Comprehensive Tax Reformers and John Maynard Keynes, 1920s-1950s
• Publisher Details: Cham : Palgrave Macmillan
• Publication Date: 2018
• Copyright Date: 2018
• Extent: 1 online resource (xviii, 357 pages), illustrations (some color)
• Subjects: 336.2009; Finance; Taxation -- History -- 20th century; Taxation -- History -- 21st century; Taxation -- Case studies; Finance, Public; Political economy; BUSINESS & ECONOMICS / Public Finance; Taxation; Business & Economics -- Public Finance; Political Science -- Economic Conditions; Public finance; Political economy; Business & Economics -- Economic History; Finance; Electronic books; Case studies; History
• Languages: English
• ISBNs: 9783319902630; 3319902636
• Related ISBNs: 9783319902623; 3319902628
• Notes: Note: Includes bibliographical references and index.; Note: Online resource ; title from PDF title page (EBSCO, viewed August 6, 2018).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.