Titlebook: Worlds of Taxation; The Political Econom Gisela Huerlimann,W. Elliot Brownlee,Eisaku Ide Book 2018 The Editor(s) (if applicable) and The Au

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How Employers and Conservatives Shaped the Modern Tax State,as a ., which produces the class tax, occurs in countries with few institutions for consensual policymaking. This argument is supported with quantitative data from 1900 to 2000 and case studies of the United States and Denmark.

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,Tax Reformers’ Ideas, the Expenditure-Taxation Nexus, and Comprehensive Tax Reform in the United St986 reform by the Reagan administration prompted the exclusion of principles such as vertical equity, progressivity, and the financing ability of the federal income tax system from the discussion about comprehensive tax reform.

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Limits to Redistribution in Late Democratic Transitions: The Case of Spain,ows in the new representative institutions. This study of the Spanish experience is thus an analysis of time-specific and polity-specific constraints on redistribution, which other new democracies might have faced or could encounter in the near future.

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