자료유형 | 단행본 |
---|---|
서명/저자사항 | Taxing the rich : a history of fiscal fairness in the United States and Europe/ Kenneth Scheve and David Stasavage. |
개인저자 | Scheve, Kenneth F.,author. |
단체저자명 | Russell Sage Foundation. |
발행사항 | Princeton ; Oxford: Princeton University Press, [2016]. |
형태사항 | 1 online resource (xv, 266 pages): illustrations. |
기타형태 저록 | Print version: Scheve, Kenneth F. Taxing the rich. Princeton ; Oxford : Princeton University Press, [2016] 0691165459 |
ISBN | 1400880378 9781400880379 |
일반주기 |
"Russell Sage Foundation, New York."
|
서지주기 | Includes bibliographical references (pages 220-259) and index. |
내용주기 | 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? |
요약 | "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. |
주제명(지명) | Europe. --fast United States. --fast |
일반주제명 | Rich people --Taxation --United States --History. Rich people --Taxation --Europe --History. Income tax --United States --History. Income tax --Europe --History. Wealth --United States --History. Wealth --Europe --History. BUSINESS & ECONOMICS / Public Finance Income tax. Rich people --Taxation. Wealth. |
언어 | 영어 |
바로가기 |