Worlds of Taxation The Political Economy of Taxing, Spending, and Re
This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of in
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WORLDS OF TAXATION The Political Economy of Taxing, Spending, and Redistribution Since 1945
E d i t ed b y
GIS E L A H U ER L IMA N N W. E L L IO T B R OW N L EE EIS A KU ID E
Palgrave Studies in the History of Finance Series Editors D’Maris Coffman Bartlett Faculty of the Built Environment University College London London, UK Tony K. Moore ICMA Centre, Henley Business School University of Reading Reading, UK Martin Allen Department of Coins and Medals, Fitzwilliam Museum University of Cambridge Cambridge, UK Sophus Reinert Harvard Business School Cambridge, MA, USA
The study of the history of financial institutions, markets, instruments and concepts is vital if we are to understand the role played by finance today. At the same time, the methodologies developed by finance academics can provide a new perspective for historical studies. Palgrave Studies in the History of Finance is a multi-disciplinary effort to emphasise the role played by finance in the past, and what lessons historical experiences have for us. It presents original research, in both authored monographs and edited collections, from historians, finance academics and economists, as well as financial practitioners. More information about this series at http://www.palgrave.com/gp/series/14583
Gisela Huerlimann • W. Elliot Brownlee Eisaku Ide Editors
Worlds of Taxation The Political Economy of Taxing, Spending, and Redistribution Since 1945
Editors Gisela Huerlimann ETH Zurich Institute of History Zürich, Switzerland
W. Elliot Brownlee University of California, Santa Barbara Santa Barbara, CA, USA
Eisaku Ide Keio University Tokyo, Japan
Palgrave Studies in the History of Finance ISBN 978-3-319-90262-3 ISBN 978-3-319-90263-0 (eBook) https://doi.org/10.1007/978-3-319-90263-0 Library of Congress Control Number: 2018942898 © The Editor(s) (if applicable) and The Author(s) 2018 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdi
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