The Ideologies Of Taxation

Author : Louis Eisenstein
Publisher : Harvard University Press
Page : 241 pages
File Size : 51,7 Mb
Release : 2010-04-30
Category : Business & Economics
ISBN : 9780674046115

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The Ideologies of Taxation by Louis Eisenstein Pdf

Originally published in 1961, The Ideologies of Taxation is a classic of taxationÑa long-unavailable volume that remains uniquely applicable today. Louis Eisenstein starts from the idea that the tax system in a democracy is shaped by competing factions, each seeking to minimize its burden. Because few people are convinced by appeals to self-interest, factions must give reasons, which are skillfully elaborated into systems of belief or ideologies. EisensteinÕs aim is to examine (and debunk) three major ideologies used to justify various reforms of the tax system. The ideology of ability holds that taxes should be apportioned based on ability to pay and that this is properly measured by income or wealth. The ideology of deterrents is concerned with high taxes on private enterpriseÑlow and flat taxes are desired lest the wealthy reduce their work efforts and savings. The ideology of equity is focused on equal treatment of similarly situated individuals. Eisenstein shows, with sharp wit and an instinct for the jugular, how each of these ideologies is plagued with contradictions, incompleteness, and, in some cases, self-serving claims.

Author : Thomas Piketty
Publisher : Harvard University Press
Page : 1105 pages
File Size : 45,5 Mb
Release : 2020-03-10
Category : Business & Economics
ISBN : 9780674245082

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Capital and Ideology by Thomas Piketty Pdf

A New York Times Bestseller An NPR Best Book of the Year The epic successor to one of the most important books of the century: at once a retelling of global history, a scathing critique of contemporary politics, and a bold proposal for a new and fairer economic system. Thomas Piketty’s bestselling Capital in the Twenty-First Century galvanized global debate about inequality. In this audacious follow-up, Piketty challenges us to revolutionize how we think about politics, ideology, and history. He exposes the ideas that have sustained inequality for the past millennium, reveals why the shallow politics of right and left are failing us today, and outlines the structure of a fairer economic system. Our economy, Piketty observes, is not a natural fact. Markets, profits, and capital are all historical constructs that depend on choices. Piketty explores the material and ideological interactions of conflicting social groups that have given us slavery, serfdom, colonialism, communism, and hypercapitalism, shaping the lives of billions. He concludes that the great driver of human progress over the centuries has been the struggle for equality and education and not, as often argued, the assertion of property rights or the pursuit of stability. The new era of extreme inequality that has derailed that progress since the 1980s, he shows, is partly a reaction against communism, but it is also the fruit of ignorance, intellectual specialization, and our drift toward the dead-end politics of identity. Once we understand this, we can begin to envision a more balanced approach to economics and politics. Piketty argues for a new “participatory” socialism, a system founded on an ideology of equality, social property, education, and the sharing of knowledge and power. Capital and Ideology is destined to be one of the indispensable books of our time, a work that will not only help us understand the world, but that will change it.

Author : Steffen Ganghof
Publisher : ECPR Press
Page : 209 pages
File Size : 44,5 Mb
Release : 2006
Category : Business & Economics
ISBN : 9780954796686

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The Politics of Income Taxation by Steffen Ganghof Pdf

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.

Author : E.A. Heaman
Publisher : McGill-Queen's Press - MQUP
Page : 582 pages
File Size : 52,9 Mb
Release : 2017-06-08
Category : History
ISBN : 9780773549630

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Tax, Order, and Good Government by E.A. Heaman Pdf

Was Canada’s Dominion experiment of 1867 an experiment in political domination? Looking to taxes provides the answer: they are a privileged measure of both political agency and political domination. To pay one’s taxes was the sine qua non of entry into political life, but taxes are also the point of politics, which is always about the control of wealth. Modern states have everywhere been born of tax revolts, and Canada was no exception. Heaman shows that the competing claims of the propertied versus the people are hardwired constituents of Canadian political history. Tax debates in early Canada were philosophically charged, politically consequential dialogues about the relationship between wealth and poverty. Extensive archival research, from private papers, commissions, the press, and all levels of government, serves to identify a rising popular challenge to the patrician politics that were entrenched in the Constitutional Act of 1867 under the credo “Peace, Order, and good Government.” Canadians wrote themselves a new constitution in 1867 because they needed a new tax deal, one that reflected the changing balance of regional, racial, and religious political accommodations. In the fifty years that followed, politics became social politics and a liberal state became a modern administrative one. But emerging conceptions of fiscal fairness met with intense resistance from conservative statesmen, culminating in 1917 in a progressive income tax and the bitterest election in Canadian history. Tax, Order, and Good Government tells the story of Confederation without exceptionalism or misplaced sentimentality and, in so doing, reads Canadian history as a lesson in how the state works. Tax, Order, and Good Government follows the money and returns taxation to where it belongs: at the heart of Canada’s political, economic, and social history.

Author : Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco
Publisher : Unknown
Page : 0 pages
File Size : 41,7 Mb
Release : 2017
Category : Democracy
ISBN : 1780684266

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Building Trust in Taxation by Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco Pdf

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]

Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 301 pages
File Size : 42,7 Mb
Release : 2021-11-25
Category : Law
ISBN : 9789403537603

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Coordination and Cooperation by Brigitte Alepin,Lyne Latulippe,Louise Otis Pdf

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

Author : W. Elliot Brownlee
Publisher : Cambridge University Press
Page : 347 pages
File Size : 55,9 Mb
Release : 2016-07-19
Category : Business & Economics
ISBN : 9781107099760

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Federal Taxation in America by W. Elliot Brownlee Pdf

This book provides an analysis of the dramatic shifts in American taxation through crises from the American Revolution through to the 'Great Recession'.

Author : Louis de Saussure,Peter Schulz
Publisher : John Benjamins Publishing
Page : 344 pages
File Size : 51,9 Mb
Release : 2005-01-01
Category : Language Arts & Disciplines
ISBN : 9027227071

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Manipulation and Ideologies in the Twentieth Century by Louis de Saussure,Peter Schulz Pdf

This book is a collection of 12 papers dealing with manipulation and ideology in the 20th century, mostly with reference to political speeches by the leaders of major totalitarian regimes, but also addressing propaganda within contemporary right-wing populism and western ideological rhetoric. This book aims at bringing together researchers in the field of ideology reproduction in order to better understand the underlying mechanisms of speaker-favourable belief inculcation through language use. The book covers a wide range of theoretical perspectives, from psychosocial approaches and discourse analysis to semantics and cognitive linguistics and pragmatics. The book s central concern is to provide not only a reference work with up-to-date information on the analysis of manipulation in discourse but also a number of tools for the scholar, some of them being developed within theories originally not designed to address belief-change through language interpretation. Foreword by Frans van Eemeren.

Author : Amory Gethin,Clara Mart’nez-Toledano,Thomas Piketty
Publisher : Harvard University Press
Page : 657 pages
File Size : 47,9 Mb
Release : 2021-11-16
Category : Political Science
ISBN : 9780674248427

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Political Cleavages and Social Inequalities by Amory Gethin,Clara Mart’nez-Toledano,Thomas Piketty Pdf

The empirical starting point for anyone who wants to understand political cleavages in the democratic world, based on a unique dataset covering fifty countries since WWII. Who votes for whom and why? Why has growing inequality in many parts of the world not led to renewed class-based conflicts, seeming instead to have come with the emergence of new divides over identity and integration? News analysts, scholars, and citizens interested in exploring those questions inevitably lack relevant data, in particular the kinds of data that establish historical and international context. Political Cleavages and Social Inequalities provides the missing empirical background, collecting and examining a treasure trove of information on the dynamics of polarization in modern democracies. The chapters draw on a unique set of surveys conducted between 1948 and 2020 in fifty countries on five continents, analyzing the links between votersÕ political preferences and socioeconomic characteristics, such as income, education, wealth, occupation, religion, ethnicity, age, and gender. This analysis sheds new light on how political movements succeed in coalescing multiple interests and identities in contemporary democracies. It also helps us understand the conditions under which conflicts over inequality become politically salient, as well as the similarities and constraints of voters supporting ethnonationalist politicians like Narendra Modi, Jair Bolsonaro, Marine Le Pen, and Donald Trump. Bringing together cutting-edge data and historical analysis, editors Amory Gethin, Clara Mart’nez-Toledano, and Thomas Piketty offer a vital resource for understanding the voting patterns of the present and the likely sources of future political conflict.

Author : Robin L. Einhorn
Publisher : University of Chicago Press
Page : 351 pages
File Size : 55,9 Mb
Release : 2008-05-15
Category : Business & Economics
ISBN : 9780226194882

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American Taxation, American Slavery by Robin L. Einhorn Pdf

For all the recent attention to the slaveholding of the founding fathers, we still know remarkably little about the influence of slavery on American politics. American Taxation, American Slavery tackles this problem in a new way. Rather than parsing the ideological pronouncements of charismatic slaveholders, it examines the concrete policy decisions that slaveholders and non-slaveholders made in the critical realm of taxation. The result is surprising—that the enduring power of antigovernment rhetoric in the United States stems from the nation’s history of slavery rather than its history of liberty. We are all familiar with the states’ rights arguments of proslavery politicians who wanted to keep the federal government weak and decentralized. But here Robin Einhorn shows the deep, broad, and continuous influence of slavery on this idea in American politics. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free. A strikingly original look at the role of slavery in the making of the United States, American Taxation, American Slavery will prove essential to anyone interested in the history of American government and politics.

Author : Leon P. Baradat
Publisher : Routledge
Page : 385 pages
File Size : 44,7 Mb
Release : 2015-10-15
Category : Philosophy
ISBN : 9781317345565

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Political Ideologies by Leon P. Baradat Pdf

Brief and accessible, Political Ideologies follows the evolution of political thought over 300 years. Organized chronologically, this text examines each major ideology within a political, historical, economic, and social context. Leon Baradat's skillful prose ensures that students obtain a clear understanding of how ideas are influencing the political realities of our time.

Author : Camille Walsh
Publisher : UNC Press Books
Page : 251 pages
File Size : 50,9 Mb
Release : 2018-02-02
Category : Social Science
ISBN : 9781469638959

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Racial Taxation by Camille Walsh Pdf

In the United States, it is quite common to lay claim to the benefits of society by appealing to "taxpayer citizenship--the idea that, as taxpayers, we deserve access to certain social services like a public education. Tracing the genealogy of this concept, Camille Walsh shows how tax policy and taxpayer identity were built on the foundations of white supremacy and intertwined with ideas of whiteness. From the origins of unequal public school funding after the Civil War through school desegregation cases from Brown v. Board of Education to San Antonio v. Rodriguez in the 1970s, this study spans over a century of racial injustice, dramatic courtroom clashes, and white supremacist backlash to collective justice claims. Incorporating letters from everyday individuals as well as the private notes of Supreme Court justices as they deliberated, Walsh reveals how the idea of a "taxpayer" identity contributed to the contemporary crises of public education, racial disparity, and income inequality.

Author : Donald R. Kinder,Nathan P. Kalmoe
Publisher : University of Chicago Press
Page : 226 pages
File Size : 48,7 Mb
Release : 2017-05-24
Category : Political Science
ISBN : 9780226452593

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Neither Liberal nor Conservative by Donald R. Kinder,Nathan P. Kalmoe Pdf

Congress is crippled by ideological conflict. The political parties are more polarized today than at any time since the Civil War. Americans disagree, fiercely, about just about everything, from terrorism and national security, to taxes and government spending, to immigration and gay marriage. Well, American elites disagree fiercely. But average Americans do not. This, at least, was the position staked out by Philip Converse in his famous essay on belief systems, which drew on surveys carried out during the Eisenhower Era to conclude that most Americans were innocent of ideology. In Neither Liberal nor Conservative, Donald Kinder and Nathan Kalmoe argue that ideological innocence applies nearly as well to the current state of American public opinion. Real liberals and real conservatives are found in impressive numbers only among those who are deeply engaged in political life. The ideological battles between American political elites show up as scattered skirmishes in the general public, if they show up at all. If ideology is out of reach for all but a few who are deeply and seriously engaged in political life, how do Americans decide whom to elect president; whether affirmative action is good or bad? Kinder and Kalmoe offer a persuasive group-centered answer. Political preferences arise less from ideological differences than from the attachments and antagonisms of group life.

Author : Louis Althusser
Publisher : Verso Books
Page : 321 pages
File Size : 54,7 Mb
Release : 2014-02-04
Category : Philosophy
ISBN : 9781781681657

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On The Reproduction Of Capitalism by Louis Althusser Pdf

Louis Althusser’s renowned short text ‘Ideology and Ideological State Apparatuses’ radically transformed the concept of the subject, the understanding of the state and even the very frameworks of cultural, political and literary theory. The text has influenced thinkers such as Judith Butler, Ernesto Laclau and Slavoj Žižek. The piece is, in fact, an extract from a much longer book, On the Reproduction of Capitalism, until now unavailable in English. Its publication makes possible a reappraisal of seminal Althusserian texts already available in English, their place in Althusser’s oeuvre and the relevance of his ideas for contemporary theory. On the Reproduction of Capitalism develops Althusser’s conception of historical materialism, outlining the conditions of reproduction in capitalist society and the revolutionary struggle for its overthrow. Written in the afterglow of May 1968, the text addresses a question that continues to haunt us today: in a society that proclaims its attachment to the ideals of liberty and equality, why do we witness the ever-renewed reproduction of relations of domination? Both a conceptually innovative text and a key theoretical tool for activists, On the Reproduction of Capitalism is an essential addition to the corpus of the twentieth-century Left.

Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 424 pages
File Size : 54,9 Mb
Release : 1973
Category : Taxation
ISBN : UOM:39015069665597

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General Tax Reform (testimony from Administration and Public Witnesses) Public Hearings, Ninety-third Congress, First Session.. by United States. Congress. House. Committee on Ways and Means Pdf