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008			170105s2016 nyu 000 0 eng d
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040			_aES-MaCSI _bspa _cBJBSDDR
041			_aeng
050	1	4	_aHJ 4653 _bS328t 2016
082	0	0	_a336.226
100	1		_aScheve, Kenneth F. _q(Kenneth Frederick) _922945 _cJr.
245	1	0	_aTaxing the rich : _ba history of fiscal fairness in the United States and Europe / _cKenneth Scheve and David Stasavage.
246	3		_aHistory of fiscal fairness in the United States and Europe
260			_aNew York : _bRussell Sage Foundation, _c2016.
300			_axv, 266 p. ; _c24 cm.
504			_aIncludes bibliographical references (pages 220-259) and index.
505			_aDebating Taxation. Why might governments tax the rich? -- Treating citizens as equals -- When Have Governments Taxed the Rich?. The income tax over two centuries -- Taxing inheritance -- Taxes on the rich in context -- Why Have Governments Taxed the Rich?. The conscription of wealth -- The role of war technology -- Why taxes on the rich declined -- What future for taxing the rich?
520			_aTaxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made
650		7	_aRiqueza _xImpuestos _zEstados Unidos _xHistoria. _2CSICAU
650		7	_aRiqueza _xImpuestos _zEuropa _xHistoria. _2CSICAU
650		7	_aImpuesto sobre la renta de las personas físicas _zEstados Unidos _xHistoria. _2CSICAU
650		7	_aImpuesto sobre la renta de las personas físicas _zEuropa _xHistoria. _2CSICAU
650		4	_aImpuestos sobre la renta _zEstados Unidos _xHistoria _910547
650		4	_aImpuestos progresivos _zEstados Unidos _xHistoria _922950
650		4	_aRiqueza _zEstados Unidos _xHistoria _9842
650		4	_aImpuestos sobre la renta _zEuropa _910547
650		4	_aImpuestos progresivos _zEuropa _922950
650		4	_aRiqueza _zEuropa _xHistoria _9842
700	1		_aStasavage, David _922951
942			_2lcc _cBK