Taxing work

Dados Bibliográficos

ID6259409
AutoresThomas R Cusack (WZB Berlin Social Science Center, autor correspondente), Pablo Beramendi (0000-0001-9990-0057, Syracuse University)
Ano2006
Volume45
Fascículo1
Páginas43-73
Data de publicação2006-01-01
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoEuropean Journal of Political Research (JOURNAL)
Identificadores do periódicoISSN: 0304-4130 • E-ISSN: 1475-6765
EditoraWiley (PUBLISHER • GB)
DOI10.1111/j.1475-6765.2005.00290.x
OpenAlexW4256327396
IdiomaEN
Citações recebidas38
Referências citadas41

This article examines the development of tax regimes across OECD countries in the latter part of the twentieth century. It gives particular emphasis to taxes on labour income. Taxes on labour income represent a major drain on private households. They have become the mainstay of many of these countries’ public sector finances. Taxes on labour income rather than on capital appear to be the preferred instrument of finance for those economic and political interests that advocate and support a strong (and thereby expensive) welfare state. There is little ‘free lunch’ to be had in these welfare states; if anything, ‘socialism in one class’ seems to be the rule. Coordinated market economies tend to impose higher tax rates on labour because they have higher levels of wage coordination, their governments are more likely to be oriented to the left and their executives are relatively weak in relation to their legislatures

Capital (architecture · Economics · Labour economics · Legislature · Market economy · Political science · Politics · Socialism · State (computer science · Wage · Welfare · Welfare state · Work (physics · Corporate Taxation and Avoidance · Social Policy and Reform Studies · Taxation and Compliance Studies