Regressive Taxation and the Welfare State

Regressive Taxation and the Welfare State

Path Dependence and Policy Diffusion

eBook - 2003
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Cambridge Univ Pr
Political 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.
This book sheds new light on the neglected subject of taxation and welfare.

Publisher: Cambridge : Cambridge University Press, 2003
ISBN: 9780511062278
Characteristics: 1 online resource (xi, 260 pages) : illustrations, tables


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