This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

Die ungleiche Belastung mit Steuern und Abgaben war ein wichtiger Treiber für gesellschaftliche Proteste gegen vormoderne Herrschaftspraktiken. In der bürgerlichen Demokratie rückten Gleichheitsforderungen und die Frage nach der "gerechten" Steuer ins Zentrum von politischen Debatten und...

The rich, the poor, and the taxes they pay -- Who paid the taxes, 1966-85 -- The personal income tax -- Comprehensive income tax reform -- Erosion of the individual income tax -- The comprehensive income tax concept -- Tax reform in the United States -- The family -- Capital gains and losses --...

"Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational...