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政大機構典藏 > 國際事務學院 > 期刊論文 > Item 140.119/153665

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/153665

Title:	Economic Inequality, War Finance and the Pursuit of Tax Fairness
Authors:	張珈健 Chang, Chia-Chien
Contributors:	國際事務學院
Date:	2020-05
Issue Date:	2024-09-10 13:08:05 (UTC+8)
Abstract:	It is widely acknowledged that a fair tax system is one of the most crucial foundations for any country to pursue stable development and human values. So how does a country accomplish tax fairness? This article argues that war finance and domestic economic inequality are two critical conditions. Historically, wars usually create opportunities for countries to enact progressive tax reforms. However, countries’ war finance choices are conditioned by domestic economic inequality. When inequality is low, the political leadership is more likely to secure a consensus of ‘equality of fiscal sacrifice’ between domestic wealthy elites and ordinary citizens. As a result, the leadership can more successfully enact progressive taxation, money creation and non-military spending cuts to pay for the war. Conversely, when inequality is high, the societal redistributive conflict could be more serious. Unable to strike a bargain of fiscal sacrifices without severe social instability, the leadership is expected to resort to a debt-financing strategy, which stifles tax progressivity and fairness. This article compares the United States’ war finance in the Korean and Vietnam Wars and finds supportive evidence. This article has important implications for the pursuits of tax fairness, democratic accountability, and the prospect for peace.
Relation:	Journal of Human Values, Vol.26, No.2, pp.114-132
Data Type:	article
DOI 連結:	https://doi.org/10.1177/0971685820916713
DOI:	10.1177/0971685820916713
Appears in Collections:	[國際事務學院] 期刊論文

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