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Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income...

Mit Beitrgen von Simone Burkhart, Niels Ehlert, Steffen Ganghof, Mark Hallerberg, Christoph Hnnige, Andr Kaiser, Philip Manow, Ingvar Mattson, Bjrn Erik Rasch, Thomas Saalfeld, Hermann Schmitt, Gordon Smith, Christian Stecker, George Tsebelis, Uwe Wagschal, Matti Wiberg und Sami Yloutinen

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations.

In a democracy, a constitutional separation of powers between the executive and the assembly may be desirable, but the constitutional concentration of executive power in a single human being is not. Beyond Presidentialism and Parliamentarism defends this thesis and explores 'semi-parliamentary government' as an alternative to presidential government....