a history of fiscal fairness in the United States and Europe /
First Statement of Responsibility
Kenneth Scheve and David Stasavage
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
xv, 266 pages :
Other Physical Details
illustrations ;
Dimensions
24 cm
GENERAL NOTES
Text of Note
"Russell Sage Foundation, New York."
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references (pages 220-259) and index
CONTENTS NOTE
Text of Note
Why might governments tax the rich? -- Treating citizens as equals -- The income tax over two centuries -- Taxing inheritance -- Taxes on the rich in context -- The conscription of wealth -- The role of war technology -- Why taxes on the rich declined -- What future for taxing the rich?
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SUMMARY OR ABSTRACT
Text of Note
"Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made."--Publisher's Web site
TOPICAL NAME USED AS SUBJECT
Income tax-- Europe-- History
Income tax-- United States-- History
Rich people-- Taxation-- Europe-- History
Rich people-- Taxation-- United States-- History
Wealth-- Europe-- History
Wealth-- United States-- History
Imposte sul reddito-- Europa e Stati Uniti d'America-- Sec. 19.-20