商品簡介
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but level and progressivity of income taxation continue to differ strongly across countries. Steffen Ganghof's book offers a new perspective on both observations. It highlights the equity-efficiency tradeoffs that structure the politics of income taxation, paints a nuanced picture of the role of globalisation, analyses how income taxes are embedded in broader tax systems, and explains the limited but enduring importance of political parties and democratic institutions.
作者簡介
Steffen Ganghof is Assistant Professor of Comparative Politics at the University of Mannheim. Previously he was Senior Research Fellow at the Max Planck Institute for the Study of Societies in Cologne. His research focuses on comparative political institutions and political economy, and his articles have appeared or are forthcoming in scholarly journals such as the Australian Journal of Political Science, Comparative Political Studies, Global Social Policy, Party Politics and the Swiss Political Science Review, among others.
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