The Politics of Income Taxation: A Comparative Analysis (Ecpr Press Monographs) - Softcover

Inhaltsangabe

Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but level and progressivity of income taxation continue to differ strongly across countries. Steffen Ganghof's book offers a new perspective on both observations. It highlights the equity-efficiency tradeoffs that structure the politics of income taxation, paints a nuanced picture of the role of globalisation, analyses how income taxes are embedded in broader tax systems, and explains the limited but enduring importance of political parties and democratic institutions.

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