...During the coronavirus crisis, the focus on tax policy rather was on tax deferral and tax exemptions. However, given extraordinarily high level of public debt and limited capacities for additional debt, some governments will be forced to consider tax increases after the coronavirus recession...

... public services Beveridge W H Beveridge Report dividend tax Truss L Hunt J Kwarteng K Sunak R fiscal policy tax policy social policy inequality tax gap There has been no shortage of public and policy debate about both taxation policy and social policy in recent decades. The vacuum has been...

... endured since the time of state formation. And these parameters endure because tax policy embeds and carries forward notions about who is a citizen, what citizens owe and can expect from the state, and what states can properly demand of citizens. path dependency social contract tax bargain asset...

... to changes in the tax bargain. Today’s tax policies in much of the American South are informed by the process of state consolidation that followed the Civil War (1860–65) and by resistance from states to that process. Ideas about the state, citizenship, and intergovernmental relations that grew out...

... state governments tax and expenditure limitations TELs Whites Minneapolis Minnesota Pagedale Missouri racism speeding citations Warwick Georgia New Deal state building free riding Medicaid private goods public goods revenue-driven policing TELs taxation by citation tax bargain tax...

... racially segregated communities Moe Terry Proposition state governments tax and expenditure limitations TELs Einhorn R L slaves uniformity clauses California Haveman M Sexton T A education funding income tax Mullins D R Urban Brookings Tax Policy Center Wallin B A Brooks et al ‘Leviathan...