The Politics of Income Taxation

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Focusing on the evolution of income tax rates since the mid-1980s, this study examines the disparities in taxation across seven countries, including Germany and the Nordic nations. It explores the equity-efficiency tradeoffs influencing the politics of income taxation and the integration of income taxes within broader tax systems. The analysis emphasizes the ongoing significance of political parties and democratic institutions while providing insights into the effects of globalization and the implications of tax coordination in Europe and beyond.