Regressive Taxation and the Welfare State: Path Dependence and Policy Diffusion

Cover......Page 1
Half-title......Page 3
Series-title......Page 5
Title......Page 7
Copyright......Page 8
Contents......Page 9
Preface......Page 11
1 Argument......Page 17
The Funding Base of the Welfare State and a Progressive Tax: A Cross-National Variation......Page 19
Cross-National Variation in Tax Revenue Structures......Page 24
Path-Dependent and -Independent Arguments......Page 34
Comparing Different Paths......Page 38
Quantitative Evidence: Qualifying the Effects of Globalization and Government Partisanship......Page 50
Government Partisanship, Globalization, and the Welfare State......Page 51
A Common Tradition of Taxation and the Welfare State in Europe......Page 57
Quantitative Analysis......Page 58
Conclusion......Page 67
The Limited Impact of Common Market Integration......Page 69
The Politics Behind Cross-National Variation in Taxation and Welfare......Page 71
The Politics of a Mature Welfare State: Redistribution and Taxation......Page 74
Chronic Deficits and Tax Policy Changes Since the 1980s......Page 81
Taxation and the Welfare State in the 1990s......Page 85
Economic Changes: Public Support and the Future of the Welfare State......Page 89
The United Kingdom: The Ambiguous Impact of Neoconservative Rule......Page 93
Politics Matters: The Inherent Instability of British Taxation......Page 96
Chronic Deficits and Tax Policy Changes Since the 1980s......Page 100
The Welfare State......Page 102
Big Government Financed by Compulsory and Regressive Taxation......Page 110
Chronic Deficits and Tax Policy Changes Since the 1980s......Page 112
New Social Security Taxes in the Conservative Welfare State......Page 115
Ne Touchez Pas Ma Secu!......Page 118
Tax Financing of Social Security: Is the Bismarckian Welfare State to Be Replaced by the Beveridge Without Strong Labor?......Page 121
Postscript: Changes in the New Millenium?......Page 125
Conclusion......Page 126
Divergence and Convergence in the United States and Canada......Page 129
The Tax Reform Process in Canada......Page 131
The Canadian Welfare State Caught in the Middle of Neoconservatism and Universalism......Page 136
American Exceptionalism: A Low Tax Burden and the Centrality of the Income Tax......Page 139
The End of Parallels? Comparing New Zealand and Australia......Page 149
The Process of Tax Reform in the 1980s......Page 153
Subsequent Changes in the 1990s: A Revenue Machine for a Small Tax State......Page 160
Conclusion......Page 172
The Diffusion of the Value Added Tax into Newly Developing Economies......Page 176
Japan: Strong Opposition to Revenue Raising in a Small Welfare State......Page 186
A Looming Budget Deficit and the First Proposal of the VAT in the 1970s......Page 187
From Fiscal Reconstruction to the Proposal of the Sales Tax......Page 189
Introduction of the VAT and Its Consequence......Page 194
The Tax Issue and the Welfare State......Page 197
Postwar Korean Tax Policy and the Introduction of the VAT......Page 202
Is South Korea Destined to Be a Small Welfare State Like Japan?......Page 206
Conclusion......Page 208
Hypotheses Examined: The Coexistence of Regressive Taxation and the Welfare State......Page 210
An Alternative Way to Development: A Path Away from the Divergence?......Page 215
CPI......Page 233
FEDDUM......Page 234
OPEN......Page 235
SSCONTOT......Page 236
SS_expt......Page 237
UNEMPL......Page 238
Bibliography......Page 239
Index......Page 261