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
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.
Boktips: Taxing the Rich. A History of Fiscal Fairness in the United States and Europe Författare: Kenneth Scheve & David Stasavage Bokförlag: Princeton
Kenneth Scheve och David Stasavage
is professor of political science and senior fellow at the Freeman
Spogli Institute for International Studies at Stanford University. He is
the coauthor of Globalization and the Perceptions of American Workers.
David Stasavage is Julius Silver Professor in the Wilf Family Department of Politics at New York University. He is the author of States of Credit: Size, Power, and the Development of European Polities (Princeton).