IMIST


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
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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
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