Titlebook: Worlds of Taxation; The Political Econom Gisela Huerlimann,W. Elliot Brownlee,Eisaku Ide Book 2018 The Editor(s) (if applicable) and The Au

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How They All Came to Love the VAT: Consumption Taxes, Big Business, and the Welfare State in Swedeneptions of labor parties’ preference for taxing the rich. This chapter examines how Sweden came to adopt VAT, and its precursor the sales tax, in the 1950s and 1960s. The conclusion is that labor governments intentionally used this fiscal measure to achieve a comprehensive welfare state. Resistance

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Universalism and Tax Consent in Denmark,he development of a universal welfare system is related to a country’s total tax revenue. Denmark has experienced the largest tax revolts in Europe. In 1976, the welfare system was transformed into a decentralized and universal system under the Social Assistance Act. The welfare system now became tr

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,Tax Policy in the United States: Was There a “Neo-Liberal” Revolution in the 1970s and 1980s?,ralism,” (2) assesses the extent to which tax policies during the 1970s and 1980s, especially those of the Reagan administration, constituted a “neo-liberal” break, and (3) evaluates the impact of those policies on the American political economy. This chapter finds that (1) significant tax cutting b

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,Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United St the 1964 tax cut to 1986 tax reform, cutting tax rates and expanding tax expenditures became politically important in the legislative process of base-broadening tax reform. The revenue neutrality of the reforms proved significant to convince congressional opponents, as closing loopholes by invoking

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,The Rise and Fall of the Industrious State: Why Did Japan’s Welfare State Differ from European-Styliverged from that of the European-style model. The Industrious State was based on a model of personal responsibility, supported by a historic ideology extolling the virtues of hard work and savings. The Industrious State was built on the pillars of cuts in income taxes that would return income to wo

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,A Reverse-Functioning System: Japan’s Social Security System and Tax Progression in the Early Twentin the sense that contrary to solving problems it is supposed to be addressing, the system is actually exacerbating them. Section ‘“A Common Stream” and Abe’s “Basic Policies”’ briefly reviews the history of how governmental agencies have recognized the functions of social security. Section ‘Exclusi

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A Fair Case for Tax Relief: Swiss Tax Policy, 1940s to 1960s,d wars. Cuts in federal income and turnover taxes were achieved by reducing the marginal rate, applying tax rebates, “elongating” the tax rate, increasing tax exemptions, and extending the list of tax-free goods. Tax burden relief was advocated from right- to left-wing parties and interest groups wi