Regressive Taxation and the Welfare State : Path Dependence and Policy Diffusion (Cambridge Studies in Comparative Politics) Junko Kato

Book DescriptionPolitical economists have viewed large public expenditures as a product of leftist government and the expression of a stronger representation of labor interest. The formation of governments" funding bases is a topic that has not been thoroughly explored, and this book sheds important new light on the issue of taxes and welfare. Beginning with a clarification of the development of postwar tax policies in industrial democracies, Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Kato challenges the conventional belief that progressive taxation leads to large public expenditures in mature welfare states.Download DescriptionGovernment 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 labor interest. Although the size of the government has become the most important policy difference betweenthe left and right in postwar politics, the formation of the government"s funding base has not been explored. Junko Kato finds that the differentiation of tax revenue structure is path dependent upon the shift to regressive taxation. Since the 1980s, theinstitutionalization 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. The book challenges the conventional wisdom that progressive taxation goes hand-in-hand with large public expenditures in mature welfare states and qualifies the partisan-centered explanation that dominates the welfare state literature. Это и многое другое вы найдете в книге Regressive Taxation and the Welfare State : Path Dependence and Policy Diffusion (Cambridge Studies in Comparative Politics) (Junko Kato)