| Popis: |
The “Worlds of Taxation” volume responds to the need for scholarship analyzing the historical background of the challenges faced by governments of industrial nations as they attempt to devise fiscal policies that fund welfare states and address the growing inequality of wealth and income. The volume presents case studies of the varieties of fiscal welfarism since 1945, drawing on the framing methodologies developed in fiscal history scholarship since the 1990s. These studies focus on episodes of policy shifts in Denmark, Sweden, France, Greece, Spain, Switzerland, the United States, and Japan, enriched with data on other Organisation for Economic Co-operation and Development (OECD) nations. The studies feature comparative analysis of universalistic welfare states funded primarily by broad-based taxes with the history of less ambitious welfare states funded by more eclectic tax systems. |
