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Regressive Taxation and the Welfare State
Government size has attracted much scholarly attention. Political economists
have considered large public expenditures a product of leftist rule and an ex-
pression of a stronger representation of labor interest. Although the size of the
government has become the most important policy difference between the left
and the right in postwar politics, the formation of the government’s funding
base has not been explored. Junko Kato finds that the differentiation of tax rev-
enue structure is path-dependent upon the shift to regressive taxation. Since the
1980s, the institutionalization of effective revenue raising by regressive taxes
during periods of high growth has ensured resistance to welfare state back-
lash during budget deficits and consolidated the diversification of state funding
capacity among industrial democracies. The book challenges the conventional
wisdom that progressive taxation goes hand in hand with large public expen-
ditures in mature welfare states and qualifies the partisan-centered explanation
that dominates the welfare state literature.
Junko Kato is Professor in Political Science at the University of Tokyo. She is
the author of The Problem of Bureaucratic Rationality (1994).
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Cambridge Studies in Comparative Politics
General Editor
Margaret Levi University of Washington, Seattle
Assistant General Editor
Stephen Hanson University of Washington, Seattle
Associate Editors
Robert H. Bates Harvard University
Peter Hall Harvard University
Peter Lange Duke University
Helen Milner Columbia University
Frances Rosenbluth Yale University
Susan Stokes University of Chicago
Sidney Tarrow Cornell University
Other Books in the Series
Lisa Baldez, Why Women Protest
Stefano Bartolini, The Political Mobilization of the European Left, 1860–1980:
The Class Cleavage
Mark Beissinger, Nationalist Mobilization and the Collapse of the Soviet State
Nancy Bermeo, ed., Unemployment in the New Europe
Carles Boix, Political Parties, Growth and Equality: Conservative and Social Democratic
Economic Strategies in the World Economy
Catherine Boone, Merchant Capital and the Roots of State Power in Senegal,
1930–1985
Catherine Boone, Political Topographies of the African State: Territorial Authority and
Institutional Choice
Michael Bratton and Nicolas van de Walle, Democratic Experiments in Africa:
Regime Transitions in Comparative Perspective
Valerie Bunce, Leaving Socialism and Leaving the State: The End of Yugoslavia,
the Soviet Union and Czechoslovakia
Ruth Berins Collier, Paths Toward Democracy: The Working Class and Elites in
Western Europe and South America
Continued on the page following the index.
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Regressive Taxation and the
Welfare State
PATH DEPENDENCE AND
POLICY DIFFUSION
JUNKO KATO
University of Tokyo
v
Cambridge, New York, Melbourne, Madrid, Cape Town, Singapore, São Paulo
Cambridge University Press
The Edinburgh Building, Cambridge , United Kingdom
First published in print format
isbn-13 978-0-521-82452-1 hardback
isbn-13 978-0-511-07073-0 eBook (EBL)
© Junko Kato 2003
2003
Information on this title: www.cambrid
g
e.or
g
/9780521824521
This book is in copyright. Subject to statutory exception and to the provision of
relevant collective licensing agreements, no reproduction of any part may take place
without the written permission of Cambridge University Press.
isbn-10 0-511-07073-X eBook (EBL)
isbn-10 0-521-82452-4 hardback
Cambridge University Press has no responsibility for the persistence or accuracy of
s for external or third-party internet websites referred to in this book, and does not
guarantee that any content on such websites is, or will remain, accurate or appropriate.
Published in the United States of America by Cambridge University Press, New York
www.cambridge.org
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Contents
Preface page ix
1
ARGUMENT: PATH DEPENDENCY AND THE
DIFFUSION OF A REGRESSIVE TAX
1
The Funding Base of the Welfare State and a Progressive Tax:
A Cross-National Variation 3
Policy Diffusion as a Case of Path Dependency 18
Quantitative Evidence: Qualifying the Effects of
Globalization and Government Partisanship 34
Conclusion 51
2
EUROPEAN VARIATION: SWEDEN,
THE UNITED KINGDOM, AND FRANCE
53
Variation in Welfare and Taxation 53
Sweden: A Mature Welfare State with Regressive Taxation 58
The United Kingdom: The Ambiguous Impact of
Neoconservative Rule 77
France: Resistance to Welfare State Backlash and
Regressive Taxation 94
Conclusion 110
3
CONTRASTING PAIRED COMPARISONS IN OCEANIA
AND NORTH AMERICA
113
Divergence and Convergence in the United States
and Canada 113
The End of Parallels? Comparing New Zealand
and Australia 133
Conclusion 156
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Contents
4 ANOTHER PATTERN OF PATH DEPENDENCE: A
COMPARISON BETWEEN JAPAN AND THE NEWLY
DEVELOPING ECONOMIES
160
The Diffusion of the ValueAdded Tax into Newly Developing
Economies 160
Japan: Strong Opposition to Revenue Raising in a Small
Welfare State 170
South Korea: The Funding Capacity of a Strong State 186
Conclusion 192
5
THE POLITICAL FOUNDATION OF FINANCING
THE WELFARE STATE: A COMPARATIVE VIEW
194
Hypotheses Examined: The Coexistence of Regressive
Taxation and the Welfare State 194
An Alternative Way to Development: A Path Away
from the Divergence? 199
Appendix: List of Variables Used for Statistical Analyses 217
Bibliography 223
Index 245
viii
[...]... tax and welfare explains a new fourth category (the radical welfare state) of Australia, New Zealand, and the United Kingdom, which the “three-world” classification does not explain well,12 but France, Canada, Austria, and Finland 8 9 10 11 12 6 More specifically, the classifications are (1) social democratic welfare states, such as Denmark, Finland, the Netherlands, Norway, and Sweden, based on the principle... and/ or cut public expenditures.4 Similar to the current financial intricacy, historically, several contingencies and complicated interactions simultaneously caused the development of the welfare state and the construction of the tax state. 5 Welfare state development went hand in hand with the development of the tax state owing to the increasing financial needs of the government for redistribution Despite... part of the welfare state in the 1950s and 1960s During this process, the conventional view emerged wherein the contemporary welfare state was said to have expanded to raise revenue from progressive income taxation promoted by left-party governments This view has implicitly and explicitly influenced the comparative perspective of the welfare state For example, Esping-Andersen’s (1990) “three-world” and. .. among welfare states (Figure 1.1) Tackling this puzzle head on, this study sheds new light on the funding base of the welfare state Available financial sources serve to restore the public confidence in the welfare state that was severely challenged in the 1980s, whereas financial scarcity makes welfare state backlash inevitable The divergent funding capacity of the welfare state is path-dependent upon the. .. regards taxation as another measure for redistribution, one exclusive focus is a progressive income tax that applies discriminatory tax rates to redistribute income The importance of the funding capacity of the welfare state is overshadowed by an overwhelming concern for redistribution through welfare programs and taxation On the other hand, when one considers taxation important for financing the welfare state, ... Belgium, the Netherlands, France, and West Germany achieved and were likely to maintain a high level of welfare provision owing not to a domestic corporatist arrangement but rather to the use of a less visible taxation such as indirect taxes on consumption Conversely, Denmark, Finland, the United States, the United Kingdom, Switzerland, Canada, and Australia did not and were not expected to cope with the. .. assumption about the relationship between progressive taxation and the welfare state in general More specifically, it is left to another study whether regressive financing is peculiar to the Swedish social democratic institutions or is more generally observed in large welfare states (i.e., independently of political institutions) How has the regressive tax been adopted and diffused across countries, and why... 2003 9:2 Path Dependency and Tax Diffusion classification – social democratic, conservative, and liberal welfare states8 – focuses on the extent of labor’s “decommodification”9 – the states’ protection of labor from market rule The concept of decommodification relies on the experience of the Scandinavian social democratic welfare state, where the historic compromise between labor and capital first attempted... distinct timing of the shift from one country to another The research began in the mid-1990s when the cross-national variation of welfare states was apparently preserved despite a welfare state backlash and globalization More mature welfare states with a larger public sector appear to have resisted the welfare retrenchment more successfully than welfare states with a ix P1: GCV CY231/Kato 0 521824524 June... persuasively and neatly their tax policy-making and tax revenue structure The Swedish case here is also a “crucial case” (Eckstein 1975) Sweden, a typical example of a mature welfare state, relies on regressive taxation in addition to a progressive income tax that has been regarded as the most auspicious way to finance the welfare state The strong institutional focus, however, does not aim to confirm or refute the . contingencies
and complicated interactions simultaneously caused the development of the
welfare state and the construction of the tax state.
5
Welfare state development. programs
and taxation. On the other hand, when one considers taxation important
for financing the welfare state, the revenue-raising capacity of a regressive
tax
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