Taxation and Democracy 在线电子书 图书标签: 政治学 比较政治 政治经济学 财政 民主 比较政治经济学 欧洲研究 英国
发表于2024-11-21
Taxation and Democracy 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024
税制与民主政治。所有民主政体面临的两难:国家回应公众诉求与抽取资源和维持自身自主性;公民想要更多公共支出与福利又要求低税负(或让他人承担税负)。三种不同政治体制:英国国会制行政立法权集中,党争激烈,税收成为阶级争夺和再分配财富的手段,税制和收入波动巨大。美国分权制衡中国会各委员会对税制有极大影响力,协调和集体行动困难,税制复杂、不稳定、收入低,名义上惊人地累进和针对资本,实际各委员会用复杂的退减免税包装改革取悦特定选民,消减累进度。瑞典到一战后才完全民主,左翼社民党长期执政,官僚系统权力大,税制相对稳定,且实际上更为累退,税收收入高。三个历史情境:20世纪初普遍实行直接税和收入税的重大改革,资本主义国家增强渗透;一二战妥协、增税与福利国家的社会契约;七八十年代伊始的改革;全球化对税制的冲击。
评分税制与民主政治。所有民主政体面临的两难:国家回应公众诉求与抽取资源和维持自身自主性;公民想要更多公共支出与福利又要求低税负(或让他人承担税负)。三种不同政治体制:英国国会制行政立法权集中,党争激烈,税收成为阶级争夺和再分配财富的手段,税制和收入波动巨大。美国分权制衡中国会各委员会对税制有极大影响力,协调和集体行动困难,税制复杂、不稳定、收入低,名义上惊人地累进和针对资本,实际各委员会用复杂的退减免税包装改革取悦特定选民,消减累进度。瑞典到一战后才完全民主,左翼社民党长期执政,官僚系统权力大,税制相对稳定,且实际上更为累退,税收收入高。三个历史情境:20世纪初普遍实行直接税和收入税的重大改革,资本主义国家增强渗透;一二战妥协、增税与福利国家的社会契约;七八十年代伊始的改革;全球化对税制的冲击。
评分税制与民主政治。所有民主政体面临的两难:国家回应公众诉求与抽取资源和维持自身自主性;公民想要更多公共支出与福利又要求低税负(或让他人承担税负)。三种不同政治体制:英国国会制行政立法权集中,党争激烈,税收成为阶级争夺和再分配财富的手段,税制和收入波动巨大。美国分权制衡中国会各委员会对税制有极大影响力,协调和集体行动困难,税制复杂、不稳定、收入低,名义上惊人地累进和针对资本,实际各委员会用复杂的退减免税包装改革取悦特定选民,消减累进度。瑞典到一战后才完全民主,左翼社民党长期执政,官僚系统权力大,税制相对稳定,且实际上更为累退,税收收入高。三个历史情境:20世纪初普遍实行直接税和收入税的重大改革,资本主义国家增强渗透;一二战妥协、增税与福利国家的社会契约;七八十年代伊始的改革;全球化对税制的冲击。
评分税制与民主政治。所有民主政体面临的两难:国家回应公众诉求与抽取资源和维持自身自主性;公民想要更多公共支出与福利又要求低税负(或让他人承担税负)。三种不同政治体制:英国国会制行政立法权集中,党争激烈,税收成为阶级争夺和再分配财富的手段,税制和收入波动巨大。美国分权制衡中国会各委员会对税制有极大影响力,协调和集体行动困难,税制复杂、不稳定、收入低,名义上惊人地累进和针对资本,实际各委员会用复杂的退减免税包装改革取悦特定选民,消减累进度。瑞典到一战后才完全民主,左翼社民党长期执政,官僚系统权力大,税制相对稳定,且实际上更为累退,税收收入高。三个历史情境:20世纪初普遍实行直接税和收入税的重大改革,资本主义国家增强渗透;一二战妥协、增税与福利国家的社会契约;七八十年代伊始的改革;全球化对税制的冲击。
评分税制与民主政治。所有民主政体面临的两难:国家回应公众诉求与抽取资源和维持自身自主性;公民想要更多公共支出与福利又要求低税负(或让他人承担税负)。三种不同政治体制:英国国会制行政立法权集中,党争激烈,税收成为阶级争夺和再分配财富的手段,税制和收入波动巨大。美国分权制衡中国会各委员会对税制有极大影响力,协调和集体行动困难,税制复杂、不稳定、收入低,名义上惊人地累进和针对资本,实际各委员会用复杂的退减免税包装改革取悦特定选民,消减累进度。瑞典到一战后才完全民主,左翼社民党长期执政,官僚系统权力大,税制相对稳定,且实际上更为累退,税收收入高。三个历史情境:20世纪初普遍实行直接税和收入税的重大改革,资本主义国家增强渗透;一二战妥协、增税与福利国家的社会契约;七八十年代伊始的改革;全球化对税制的冲击。
Sven Steinmo holds the Chair in Public Policy and Political Economy at the European University Institute in Florence, Italy. His teaching and research interests include the field of comparative politics, public policy, institutional theory and most recently experimental social science methodology. Professor Steinmo began his teaching career at the University of Colorado in 1987 and has been visiting Professor at the University of Tokyo; Gothenburg University, Sweden; the Max Planck Institute, Köln; the Institute for Future Studies in Stockholm, Sweden; and the Institut d'Etudes Politiques (Sciences Po), University of Bordeaux, France. He is also currently an Honorary Professor in Comparative Politics at the University of Southern Denmark, Odense.
Professor Steinmo has been awarded multiple international honors over his career, including the Riker Prize for the best book in Political Economy (APSA), the Gabriel Almondo Prize for the best dissertation in Comparative Politics (APSA) as well as the German Marshall Fellowship, the Abe Fellowship and the STINT Advanced Researcher Grant. Steinmo's most recent book, The Evolution of Modern States, was recently awarded the Gunnar Myrdal Prize (2011), by the European Association for Evolutionary Political Economy. In 2012 he was also awarded a European Research Council "Advanced Researcher" Grant in support of his project "Willing to Pay? Testing Institutionalist Theory with Experiments".
Taxation and Democracy is the first book to examine the structure, politics, and historic development of taxation policies in several countries. Comparing three quite different political democracies—Sweden, Britain, and the United States—the book provides a powerful account of the ways these democracies have managed to finance their welfare programs despite widespread public resistance to taxes. Sven Steinmo argues that the different political structures of these countries produce varying tax systems and, by extension, differing social policy regimes.
According to Steinmo, all democracies face a basic dilemma—how government can be both autonomous and responsive to public wishes. This dilemma is a crucial factor in explaining their different tax systems. In the United States, for example, the system of multiple checks and balances and fragmented political authority has led to a tax system that is complex, inefficient, and has a low revenue yield. Sweden's corporatist model of government is less responsive to the will of the masses, and so the country has a surprisingly regressive tax system that is stable, efficient, and has a high revenue yield: its working class basically agrees to accept a heavy tax burden in exchange for heavy social welfare spending. The British government, which is dominated by strong parties, can virtually dictate tax policy preferences to the Parliament, and so its tax system is highly unstable, as is the distribution of tax burdens among classes. Steinmo demonstrates that the "New Institutionalism" can account for both historic continuities and political change—that common economic and political forces confronting these countries in the twentieth century were shaped by each country's changing political institutions. His study thus makes an important contribution to comparative political theory as well as to our understanding of the development of the modern welfare state.
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Taxation and Democracy 在线电子书 pdf 下载 txt下载 epub 下载 mobi 下载 2024