Taxation and democracy (notice n° 18776)
| 000 -LEADER | |
|---|---|
| fixed length control field | 02634nam a2200253 u 4500 |
| 001 - CONTROL NUMBER | |
| control field | UNI0000330 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20161124110518.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 130514s1996 XX eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0300067216 (paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780300067217 (paperback) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DCLC |
| 040 ## - CATALOGING SOURCE | |
| Modifying agency | IMIST |
| Description conventions | AFNOR |
| 041 1# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 336.2 |
| Edition number | 22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Steinmo, Sven. |
| 245 #0 - TITLE STATEMENT | |
| Title | Taxation and democracy |
| Remainder of title | swedish, british and american approaches to financing the modern state |
| Statement of responsibility, etc | Sven Steinmo. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | [S.l.] |
| Name of publisher, distributor, etc | Yale University Press |
| Date of publication, distribution, etc | 1996. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 302 p. |
| Dimensions | 24 cm. |
| 500 ## - GENERAL NOTE | |
| General note | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Great Britain |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Sweden |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Taxation |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | United States |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
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| La bibliothèque des Sciences Juridiques, Economiques et de Gestion | La bibliothèque des Sciences Juridiques, Economiques et de Gestion | 20092 | 336.2 STE | 0000000017257 | 11/24/2016 | 11/24/2016 | Livre |
