The Political Economy of Progressive Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Progressive Taxation write by Dieter Bös. This book was released on 2012-12-06. The Political Economy of Progressive Taxation available in PDF, EPUB and Kindle. This volume presents papers which were given at a conference of the Liberty Fund, Washington, co-sponsored by the Carl-Menger Institute, Vienna. The conference took place in Vienna in January 1988. All papers were subject to a refereeing process; some of them had to be revised very extensively. The economics of progressive taxation have been a research topic ever since economists have dealt with the economic role of the state. Old puzzles are the best: the theoretical underpinning of progressivity still is not fully convincing, even after 200 years of economic research. In the present volume we succeeded in publishing some contributions of outstanding economists which present their visions of the topic. Niskanen distinguishes two types of contributions of public choice analysis to understanding and evaluating the tax and transfer system in modern economics: the positive analysis, which examines the issue of how a tax and transfer system would look if it were established by a government subject to majority rule; . and the normative analysis, which tries to discern an optimal system of taxes and transfers. In the normative case the author distinguishes between the "libertarian perspective", in which each person has full rights to any property that he has acquired legally and in which transfers are determined entirely by the preferences of the donors, and the so-called "constitutional perspective" , in which each person elects the rules affecting taxes without knowledge of his position in the post constitutional distribution.
The Political Economy of Environmentally Related Taxes
The Political Economy of Environmentally Related Taxes - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Environmentally Related Taxes write by OECD. This book was released on 2006-06-19. The Political Economy of Environmentally Related Taxes available in PDF, EPUB and Kindle. This book provides a comprehensive discussion on the effectiveness of environmentally related taxes and their potential for wider use.
Taxing the Working Poor
Taxing the Working Poor - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing the Working Poor write by Achim Kemmerling. This book was released on 2009-01-01. Taxing the Working Poor available in PDF, EPUB and Kindle. Kemmerling deftly intertwines the efficiency theory of taxation with the political basis of taxing the working poor. . . This commendable effort in interdisciplinary study and the comparative analysis of taxation is an essential reference for undergraduate and graduate students, as well as faculty and professionals of economics, political science, and taxation systems of Europe. S. Chaudhuri, Choice Taxing the Working Poor is an inspiring read for political scientists and economists interested in the relationship between taxation and employment. Based on an elegant combination of econometric analysis and historical case studies, it shows that the alleged trade-off between employment and progressive taxation has political rather than economic roots. Philipp Genschel, Jacobs University Bremen, Germany What are the economic and political forces which generate different regimes of tax on labour? What are the implications for the labour market of these different regimes? And does globalisation bring a halt to tax-based redistribution? Achim Kemmerling tackles these and other important questions in this significant book. Malcolm Sawyer, University of Leeds, UK We have been distracted from the detailed problems of financing the welfare state by the tired old twentieth-century debate between libertarian tax minimisers and maximal socialist collectivisers. We have to move on. The welfare state has to be accepted and the detailed problems of taxation to sustain it have to be addressed. This well-researched and fascinating book addresses the political and institutional origins of different tax systems and points to viable strategies of redistribution and reform. Geoffrey M. Hodgson, University of Hertfordshire, UK In most industrialized countries the tax burden of poor people has increased dramatically over the last few decades. This book analyses both the political origins of this increase and its consequences for the labour market. Achim Kemmerling illustrates that tax-based redistribution and employment are not incompatible, and that the shift away from redistribution has not occurred on grounds of economic efficiency. He goes on to show that a long-term shift from capital to labour taxation has provoked conflicts of interests between workers that have weakened the political cause of tax-based redistribution. This interdisciplinary account of the political economy of taxing low wages explains the historical and structural origins of political tensions between different types of workers and their effects on the performance of labour markets. As such, it will strongly appeal to a wide-ranging audience, including academics, students and researchers with a special interest in political science, political economy, labour markets and the economics of taxation. Practitioners in the field of labour market, social and tax policies interested in the normative consequences of taxation for the labour market will also find the book to be of great interest.
Worlds of Taxation
Worlds of Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Worlds of Taxation write by Gisela Huerlimann. This book was released on 2018-07-27. Worlds of Taxation available in PDF, EPUB and Kindle. 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.
The Political Economy of Taxation in Latin America
The Political Economy of Taxation in Latin America - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Political Economy of Taxation in Latin America write by Gustavo Flores-Macias. This book was released on 2019-06-27. The Political Economy of Taxation in Latin America available in PDF, EPUB and Kindle. Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.
