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Welfare State and the Politics of Regressive Taxation: The Process of Regressive Tax Reform in Sweden, France, Japan
- Korea Social Policy Review
- Abbr : KSPR
- 2012, 19(4), pp.207-250
- DOI : 10.17000/kspr.19.4.201212.207
- Publisher : Korean Association of Social Policy
- Research Area : Social Science > Sociology > Medical / Welfare / Social policy
1고려대학교
Accredited
ABSTRACT
This article is expected to explain the process of regressive tax reform in terms of partisanship and policy preference of ruling party(coalition). The process of regressive tax reform show the importance of purpose of ruling party to introduce it. While regressive tax of Sweden has been a useful instrument as 'universal tax' to secure the public expenditure and linkage ideology of social democratic party with progressive policy, regressive tax of Japan has provoked opposition against it from all level of society and finally caused a collapse of ruling liberal democratic party. The reason that France introduced characteristic regressive tax called CSG(contribution sociale general) was because France wanted maintaining a high welfare level while implementing austerity policy. Left and right parties of France together collaborate proposal and increased tax rate of CSG at least, but exposed a difference between left and right party in a ways of implementing it. The cases of three countries show that the expanded tax revenue itself through regressive tax always don’t contradicts income equality or redistribution, and regressive tax makes various results from different strategy of ruling party. Therefore inherent ‘regressity’ in regressive tax policy could be solved through outside of tax structure, that is, expanding of social welfare system.
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This paper was written with support from the National Research Foundation of Korea.