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Tax Mixes and the Size of the Welfare State: Causal Mechanisms and Policy Implications

This paper questions the argument that strong and early reliance on ‘regressive’ taxes(consumption and payroll taxes) made it politically easier to build and maintain a large welfare state. It develops an alternative perspective which differs in two respects. First, a crucial ‘advantage’... Full description

1st Person: Ganghof, Steffen
Source: in: Journal of European Social Policy (2006), Vol. 16 (4), p. 360-373
Type of Publication: Article
Published: 2006
Keywords: capital taxation > EU tax harmonization > tax mixes > welfare state development > welfare state retrenchment
Online: Full text via publisher
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