Tax “Expenditures” and Welfare States: A Critique

Journal of Policy History

Volumn 23, Issue 2, 2011, Pages 251-266

  Prasad, Monica ^a  

^a NORTHWESTERN UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84864782968     PISSN: 08980306     EISSN: 15284190     Source Type: Journal    
DOI: 10.1017/S0898030611000066     Document Type: Article

References (47)

1. Stanley S. Surrey, “Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures,” Harvard Law Review 83 (1970): 705-38
2. Stanley S. Surrey, Pathways to Tax Reform (Cambridge, Mass. 1973)
3. Donald C. Lubick, “A View from Washington,” Harvard Law Review 98 (1984): 338-40.
4. David Pozen, “Tax Expenditures as Foreign Aid,” Yale Law Journal 116 (2007): 869-81, 877–78.
5. Christopher Howard, The Hidden Welfare State: Tax Expenditures and Social Policy in the United States (Princeton, 1997).
6. The Hidden Welfare State: Tax Expenditures and Social Policy in the United States 9.
7. Jacob Hacker, The Divided Welfare State: The Battle over Public and Private Social Benefits in the United States (Cambridge, 2002).
8. Christopher Howard, “Making Taxes the Life of the Party,” in The New Fiscal Sociology, ed. Isaac Martin, Ajay Mehrotra, and Monica Prasad (Cambridge, 2009).
9. Pozen, “Tax Expenditures as Foreign Aid.”
10. Meredith Stead, “Implementing Disaster Relief Through Tax Expenditures,” New York University Law Review 81 (2006): 2158-91.
11. Erin L. Kelly, “The Strange History of Employer-Sponsored Child Care: Interested Actors, Uncertainty, and the Transformation of Law in Organizational Fields,” American Journal of Sociology 109 (2003): 606-49
12. Kimberly J. Morgan, “A Child of the Sixties: The Great Society, the New Right, and the Politics of Federal Child Care,” Journal of Policy History 13 (2001): 215-50.
13. William Novak, “The Myth of the ‘Weak’ American State,” American Historical Review 113 (2008): 752-72.
14. James A. Morone, “American Ways of Welfare,” Perspectives on Politics 1 (2003): 137-46.
15. Stanley S. Surrey, “Tax Incentives as a Device for Implementing Government Policy: A Comparison with Direct Government Expenditures,” Harvard Law Review 83 (1970): 705-38, 717.
16. Ronald Reagan, Reagan's Path to Victory: The Shaping of Ronald Reagan's Vision, ed. Kiron Skinner, Annelise Anderson, and Martin Anderson (New York, 2004).
17. Liam Murphy and Thomas Nagel, The Myth of Ownership: Taxes and Justice [New York, 2002] in other words, that taxes are justified because they provide benefits to the society at large.
18. Arthur Stinchcombe, “The Functional Theory of Social Insurance,” Politics & Society 14 (1985): 411-30.
19. Gøsta Esping-Andersen, The Three Worlds of Welfare Capitalism (Princeton, 1990)
20. David Brady, Rich Democracies, Poor People (Oxford, 2009).
21. Stead, “Implementing Disaster Relief Through Tax Expenditures,” 2165–66.
22. T. H. Marshall, Citizenship and Social Class (New York, 1950)
23. Richard M. Titmuss, Essays on the Welfare State (London, 1966).
24. François Ewald, L’État-providence (Paris, 1986).
25. An older intellectual lineage is suggested for this thought in Robert Frost's 1947 “Masque of Mercy,” which hints at early twentieth-century unease over the collectivization of risk: “The thing that did what you consider mischief…. Was the discovery of fire insurance.”
26. See Collected Poems (New York, 1969), 505–6.
27. Jacob Hacker, “Privatizing Risk Without Privatizing the Welfare State,” American Political Science Review 98, no. 2 (2004): 243-60.
28. Peter Baldwin, The Politics of Social Solidarity (Cambridge, 1990).
29. Howard, “Making Taxes the Life of the Party,” 96.
30. Dennis Ventry, “The Collision of Tax and Welfare Politics: The Political History of the Earned Income Tax Credit, 1969–99,” National Tax Journal 53 (2000): 983-1026
31. Pamela Herd, “The Fourth Way: Big States, Big Business, and the Evolution of the Earned Income Tax Credit,” paper presented at the annual meeting of the American Sociological Association, Boston, 2008.
32. Isaac Martin, The Permanent Tax Revolt (Berkeley and Los Angeles, 2008).
33. Dalton Conley and Brian Gifford, “Home Ownership, Social Insurance, and the Welfare State,” Sociological Forum 21 (1998): 55-82
34. Dalton Conley, Being Black, Living in the Red: Race, Wealth, and Social Policy in America (Berkeley and Los Angeles, 1999).
35. Walter Korpi and Joakim Palme, “The Paradox of Redistribution and Strategies of Equality,” American Sociological Review 63 [1998]: 661-87.
36. Harold Wilensky, Rich Democracies (Berkeley and Los Angeles, 2002)
37. Monica Prasad, The Politics of Free Markets (Chicago, 2006).
38. Peter Baldwin, “Beyond Weak and Strong: Rethinking the State in Comparative Policy History,” Journal of Policy History 17 (2005): 12-33.
39. Stephen Pimpare, “Toward a New Welfare History,” Journal of Policy History 19 (2005): 234-52.
40. Jens Alber, “What the European and American Welfare States Have in Common and Where They Differ: Facts and Fiction in Comparisons of the European Social Model and the United States,” Social Science Research Center Berlin (WZB) (order no. SP I 2009), 203.
41. Willem Adema, Net Social Expenditure, 2nd ed. Labour Market and Social Policy, Occasional Papers No. 52 (Paris, 2001), OECD.
42. Price V. Fishback, “Social Welfare Expenditures in the United States and the Nordic Countries: 1900–2003,” National Bureau of Economic Research, Working Paper 15982, http://www.nber.org/papers/w15982.
43. Price V. Fishback, “Who Spends More on Welfare: The United States or Sweden?” Freakonomics Blog, http://freakonomics.blogs.nytimes.com/2010/05/25/who-spends-more-on-social-welfare-the-united-states-or-sweden/.
44. Nick Schulz, “The U.S. Is More Compassionate than Sweden?” The Enterprise Blog, http://blog.american.com/?p=14244
45. Will Wilkinson, “America's Nordic-Sized Welfare State,” Will Wilkinson, http://www.willwilkinson.net/flybottle/2010/05/25/americas-nordic-sized-welfare-state/.
46. Monica Prasad, The Politics of Free Markets
47. see also Monica Prasad, The Land of Too Much, forthcoming.