Projekt oder Episode — was bleibt von Rot-Grün?

Egle, Christoph; Zohlnhöfer, Reimut

doi:10.1007/978-3-531-90302-6_22

Cited by 15 publications

(1 citation statement)

References 12 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…While the former option was very costly in terms of forsaken revenues, the latter was loathed because of employers' 'abusive' substitution effects. The ambivalence was clearly revealed during the first period of the red-green coalition government (Egle and Zohlnhöfer, 2007). In 1999, the government made minor jobs of up to 325 Euros liable to insurance deductions.…”

Section: Financing Social Securitymentioning

confidence: 99%

How Labour ended up taxing itself and why it matters: The long-term evolution of politics in German labour taxation

Kemmerling¹

2014

Journal of European Social Policy

View full text Add to dashboard Cite

This article argues that the long-term shift in the incidence of taxation from capital to labour has shifted the centre of political conflicts from representatives of capital to those of labour. The fact that most taxation has become an increasing and regressive burden on labour in mature welfare states creates new divides in tax policies among left politicians. To demonstrate this, the article applies the literature on new divides to the case of tax policy. A comparison of German tax policy debates in the late 19th and late 20th centuries reveals that major conflict lines were intra-class, and that over time these lines have shifted from capital to labour. The article concludes that as the origins of new divides are often endogenous to welfare-state politics, the literature on new divides greatly benefits from a historical ‘turn’.

show abstract

Section: Financing Social Securitymentioning

confidence: 99%