The Politics Of Taxation

The balancing of government budgets after years of chronic deficits has reopened public debates over tax levels, the size of government and proposals for tax reform. The Politics of Taxation in Canada explains the factors that have shaped the evolution of Canada's tax system since the 1960s and the issues that are likely to challenge governments in coming years. It outlines the nature and objectives of Canada's tax system, the organizational and institutional structures that define and control it, and the political processes that enable politicians to manage policy changes--subject to competing pressures from voters and organized interest groups. Political scientist Geoffrey Hale describes the major elements of Canada's tax system as parts of an "economic constitution" that affects the daily lives of Canadians as much as the political constitution that defines the powers and limits of governments and the rights of citizens. The principles of Canada's tax system reflect a loose and evolving political consensus on social and economic priorities. Hale suggests that to be politically and economically workable, proposals for major tax changes "must begin with the tax system as it is, not as we might wish it to be in the best of all possible worlds."

This comprehensive Handbook provides an insight into the main concepts and academic debates on taxation from a political science perspective. Providing a background to current debates on green taxation, taxation and inequality, taxation and gender, tax evasion and avoidance, and tax compliance, it offers potential avenues for future research.

Privilege and the Politics of Taxation in Eighteenth-Century France, first published in 2000, offers a lucid interpretation of the Ancien Régime and the origins of the French Revolution. It examines what was arguably the most ambitious project of the eighteenth-century French monarchy: the attempt to impose direct taxes on formerly tax-exempt privileged elites. Connecting the social history of the state to the study of political culture, Michael Kwass describes how the crown refashioned its institutions and ideology to impose new forms of taxation on the privileged. Drawing on impressive primary research from national and provincial archives, Kwass demonstrates that the levy of these taxes, which struck elites with some force, not only altered the relationship between monarchy and social hierarchy, but also transformed political language and attitudes in the decades before the French Revolution. Privilege and the Politics of Taxation in Eighteenth-Century France sheds light on French history during this crucial period.

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.

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Offers a comprehensive, region-wide analysis of the politics of taxation in Latin America to make reforms politically palatable and sustainable.