Regressive Taxation and the Welfare State PDF (Adobe DRM) download by Junko Kato

Regressive Taxation and the Welfare State

Cambridge University Press
Publication date: November 1999
ISBN: 9780511055942
Digital Book format: PDF (Adobe DRM)

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Government 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 between the 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, the institutionalization 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.
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