Politics of Income Taxation

Informationen zum Autor By Steffen Ganghof Klappentext Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s! but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany! Australia and New Zealand as well as Denmark! Finland! Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation! and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally! the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels. Inhaltsverzeichnis Chapter one Introduction Chapter two Conceptual and methodological issues in empirical veto player analysis Chapter three Policy ideal types! policy change and the constraint of tax competition Chapter four Domestic constraints and international policy differences Chapter five Income tax reform in Australia and New Zealand Chapter six Income tax reform in Scandinavia Chapter seven Income tax reform in Germany Chapter eight Party ideology! veto points and the setting of top marginal tax rates Conclusion Income tax policy in open economies Appendix Country abbreviations! sources and definitions

Product details

• Authors: Steffen Ganghof
• Publisher: External catalogues UK
• Languages: English
• Product format: Paperback / Softback
• Released: 01.09.2006
• EAN: 9780954796686
• ISBN: 978-0-9547966-8-6
• Dimensions: 158 mm x 235 mm x 14 mm
• Series: ECPR Monographs; Ecpr Press Monographs
• Subjects: Guides > Law, job, finance > Taxes; Social sciences, law, business > Political science > Political science and political education