The Politics of Income Taxation: A Comparative Analysis - Softcover

Steffen Ganghof

Softcover

ISBN 10: 0954796683 ISBN 13: 9780954796686

Publisher: ECPR Press, 2009

Synopsis

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.

About this title

About the Author

Steffen Ganghof is Assistant Professor of Comparative Politics at the University of Mannheim, Germany. Previously he was Senior Research Fellow at the Max Planck Institute for the Study of Societies in Cologne, Germany. His research focuses on comparative political institutions and political economy, and his articles have appeared in scholarly journals such as The Australian Journal of Political Science, Comparative Political Studies, Global Social Policy, Party Politics and the Swiss Political Science Review.

Edition details

• Publisher: ECPR Press
• Publication date: 2009
• Language: English
• ISBN 10: 0954796683
• ISBN 13: 9780954796686
• Binding: Paperback
• Number of pages: 208