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[ 洋図書 ] Taxing the rich : a history of fiscal fairness in the United States and Europe /

Kenneth Scheve and David Stasavage. -- Princeton University Press, -- c2016. --

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ISBN 0691165459 (cloth)
ISBN13桁 9780691165455 (cloth)
テキストの言語 英語                  
分類：NDC10版 345.23
個人著者標目 Scheve, Kenneth F.
本タイトル Taxing the rich :
タイトル関連情報 a history of fiscal fairness in the United States and Europe /
著者名 Kenneth Scheve and David Stasavage.
出版地・頒布地 Princeton ;
出版者・頒布者名 Princeton University Press,
出版年・頒布年 c2016.
数量 xv, 266 pages :
他の形態的事項 illustrations ;
大きさ 24 cm.
一般注記 "Russell Sage Foundation, New York."
書誌注記 Includes bibliographical references (pages [219]-259) and index.
内容注記 Why might governments tax the rich? -- Treating citizens as equals -- The income tax over two centuries -- Taxing inheritance -- Taxes on the rich in context -- The conscription of wealth -- The role of war technology -- Why taxes on the rich declined -- What future for taxing the rich?
要約、抄録、注釈等 "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."--Publisher's Web site.
著者標目 Stasavage, David.
団体名(副出標目) Russell Sage Foundation.
一般件名 Rich people -- History. -- United States
Rich people -- History. -- Europe
地名件名 Europe.
United States.
資料情報1 『Taxing the rich : a history of fiscal fairness in the United States and Europe /』　Kenneth Scheve and David Stasavage.　Princeton University Press,　c2016. （所蔵館：中央　 請求記号：F/345.2/S32/T　 資料コード：7110706389）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352032309

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