Essay from the year 2009 in the subject Philosophy - Practical (Ethics, Aesthetics, Culture, Nature, Right, ...), grade: 1,7, University of Bayreuth, language: English, abstract: Some European countries, especially in Eastern Europe, for example the Czech Republic and Slovakia, recently introduced a 'flat tax' system. Furthermore in other European countries like Germany and Switzerland there are controversial discussions about introducing a flat rate tax system. The aim of this essay is to analyse a flat rate tax system and to try to figure out if a flat rate tax system is indeed inferior to a progressive tax rate system with respect to justice in taxation.
This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the construction of welfare states; the impact of globalization on tax and fiscal policy; the social forces shaping tax consent; and the political economy of tax and fiscal reform. These topics are covered in case studies that focus on significant episodes in the fiscal history of Denmark, Sweden, France, Greece, the United Kingdom, Spain, Switzerland, the United States, and Japan.