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The Scope of Government$
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Ole Borre and Elinor Scarbrough

Print publication date: 1998

Print ISBN-13: 9780198294740

Published to Oxford Scholarship Online: November 2003

DOI: 10.1093/0198294743.001.0001

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Politics, Economics, Class, and Taxation

Politics, Economics, Class, and Taxation

(p.149) 6 Politics, Economics, Class, and Taxation
The Scope of Government

Kenneth Newton (Contributor Webpage)

Maria A. Confalonieri

Oxford University Press

Examines the economic, political, and social bases of public support for, and opposition to, the tax regimes of Western Europe, finding that the political basis outweighs the other two. The chapter concentrates on the issue of progressive income tax and the related matter of income redistribution. Both progressive taxation and income redistribution are important principles of modern taxation systems and their underlying goals of equality and opportunity. Taxes are often a central issue in modern election campaigns. Most citizens pay income taxes, and most have clear and strong views about them. For these reasons, these two principles are important topics for political science research and are well suited to the surveys of mass opinion.

Keywords:   income tax, progressive taxation, taxation policy, Western Europe

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