Jump to ContentJump to Main Navigation
Jobs with Equality$
Users without a subscription are not able to see the full content.

Lane Kenworthy

Print publication date: 2008

Print ISBN-13: 9780199550593

Published to Oxford Scholarship Online: September 2008

DOI: 10.1093/acprof:oso/9780199550593.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2021. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 04 August 2021



(p.173) 8 Taxes
Jobs with Equality

Lane Kenworthy (Contributor Webpage)

Oxford University Press

Tax rates and tax structures differ markedly across the rich countries, and play a key role in reducing inequality but may also reduce employment. This chapter addresses the following questions: do taxes reduce inequality directly, or do they contribute to redistribution chiefly by providing the revenue for transfers? To what extent does globalization constrain governments' ability to maintain large and progressive tax systems? Have countries been moving toward more or less redistributive types of taxation? Do taxes in fact impede employment? The chapter argues that a tax policy conducive to low income inequality and high employment should have four principal features: taxes should generate a high level of revenues, in order to finance generous transfers and services; the tax system should be progressive, or at worst minimally regressive; payroll and consumption taxes should be moderate, so as not to impede employment growth in low-end services; and to encourage investment and entreneurship and prevent capital flight, there should be a relatively low statutory rate and a not-too-high effective tax rate on capital.

Keywords:   inequality, taxation, tax policy, redistribution, low income inequality

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .