
Contents
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Explaining the Growth and Distribution of Tax Credits Explaining the Growth and Distribution of Tax Credits
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Fiscalization as an Obfuscation Strategy Fiscalization as an Obfuscation Strategy
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Austerity in Theory and Practice Austerity in Theory and Practice
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Children, Taxpayers, and the Cultural Legacies of Public Policies Children, Taxpayers, and the Cultural Legacies of Public Policies
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Three Logics of Social Policy Three Logics of Social Policy
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Overview of the Book Overview of the Book
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1 American Exceptionalism Revisited
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Published:May 2018
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Abstract
Chapter 1 challenges the conventional wisdom on American exceptionalism in regard to tax and social policy. After setting up the puzzle and outlining why previous theories cannot explain them, it lays out the book’s main arguments in detail. First, it outlines the book’s theory of fiscalization as an obfuscation strategy. Second, it outlines a new theory of the cultural legacies of public policies. It is not, as most scholars argue, the legacy of the Poor Law that explains America’s exceptional tax credits but rather the absence of a legacy of family allowances. It argues that “logics of appropriateness,” institutionalized in policy legacies, can limit the ability of future policymakers to extend benefits to seemingly deserving target populations. The legitimacy of a policy depends not only on who is receiving it and whether it is effective but also on how they are receiving it.
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