TY  - BOOK
AU  - Scheve,Kenneth
AU  - Stasavage,David
TI  - Taxing the Rich: A History of Fiscal Fairness in the United States and Europe 
SN  - 9780691178295
PY  - 2016///]
CY  - Princeton, NJ : 
PB  - Princeton University Press, 
KW  - Income tax
KW  - Rich people
KW  - Taxation
KW  - Great Britain
KW  - United States
KW  - Wealth
KW  - POLITICAL SCIENCE / Public Policy / Social Services & Welfare
KW  - bisacsh
KW  - Ability To Pay
KW  - At Best
KW  - Bond (finance)
KW  - Capital levy
KW  - Conscription
KW  - Consideration
KW  - Consumption tax
KW  - Corporate tax
KW  - Debt
KW  - Direct tax
KW  - Economic efficiency
KW  - Economic growth
KW  - Economic inequality
KW  - Economic interventionism
KW  - Economic policy
KW  - Economics
KW  - Economist
KW  - Economy
KW  - Emmanuel Saez
KW  - Employment
KW  - Equality of outcome
KW  - Estate tax in the United States
KW  - Excise Tax
KW  - Expense
KW  - Finance
KW  - Financial crisis
KW  - Flat tax
KW  - Funding
KW  - Gift tax
KW  - Globalization
KW  - Government revenue
KW  - Gross domestic product
KW  - Incentive
KW  - Income distribution
KW  - Income tax in the United States
KW  - Income
KW  - Indirect tax
KW  - Inflation
KW  - Inheritance tax
KW  - Institution
KW  - Jean Tirole
KW  - John Stuart Mill
KW  - Legislation
KW  - Legislature
KW  - Luxury goods
KW  - Mass mobilization
KW  - Middle class
KW  - Oligarchy
KW  - On War
KW  - Payroll tax
KW  - Pension
KW  - People's Budget
KW  - Percentage point
KW  - Percentage
KW  - Political economy
KW  - Political party
KW  - Political science
KW  - Political spectrum
KW  - Politics
KW  - Progressive tax
KW  - Property tax
KW  - Provision (accounting)
KW  - Public finance
KW  - Quarterly Journal of Economics
KW  - Rates (tax)
KW  - Redistribution of income and wealth
KW  - Sacrifice
KW  - Salary
KW  - Self-interest
KW  - Stanford University
KW  - Suffrage
KW  - Tariff
KW  - Tax Fairness
KW  - Tax Schedule
KW  - Tax deduction
KW  - Tax incidence
KW  - Tax law
KW  - Tax policy
KW  - Tax rate
KW  - Tax revenue
KW  - Tax
KW  - Taxation in the United Kingdom
KW  - Taxation in the United States
KW  - Taxpayer
KW  - Technology
KW  - Thomas Piketty
KW  - Total revenue
KW  - Universal suffrage
KW  - University of Amsterdam
KW  - War effort
KW  - War reparations
KW  - War
KW  - Warfare
KW  - Wealth tax
KW  - Welfare state
KW  - Welfare
KW  - World War I
KW  - World War II
N1  - Frontmatter --; Contents --; Figures and Tables --; Acknowledgments --; Part One. Debating Taxation --; 1. Why Might Governments Tax the Rich? --; 2. Treating Citizens as Equals --; Part Two. When Have Governments Taxed The Rich ? --; 3. The Income Tax over Two Centuries --; 4. Taxing Inheritance --; 5. Taxes on the Rich in Context --; Part Three. Why Have Governments Taxed The Rich ? --; 6. The Conscription of Wealth --; 7. The Role of War Technology --; 8. Why Taxes on the Rich Declined --; 9. What Future for Taxing the Rich? --; Notes --; References --; Index; restricted access
N2  - In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you.Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive.Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made
UR  - https://doi.org/10.1515/9781400880379?locatt=mode:legacy
UR  - https://www.degruyter.com/isbn/9781400880379
UR  - https://www.degruyter.com/document/cover/isbn/9781400880379/original
ER  -