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Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion (Cambridge Studies in Comparative Politics)
Posted on 2010-04-16
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Author: Junko Kato
Publisher: Cambridge University Press (2003) Binding: Hardcover, 276 pages pricer: $65.00 ISBN-10: 0521824524 editorialreviews 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. checked
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