Essays on social security and taxation

Autori

• Jürgen G. Backhaus

Parametri

• Tecnologia e Ingegneria

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The social security and taxation systems are under scrutiny, prompting a return to their foundational roots to understand their evolution and current structure. This volume revisits the theoretical underpinnings of the first comprehensive social security institutions, which aimed to provide both complementary and educational functions. These institutions sought to foster new market responses and enhance public awareness of the risks posed by industrial society and their management. The contributions of Schmoller and Wagner, despite their often opposing views, were pivotal in shaping these institutions. The contents include discussions on avoiding poverty in old age through obligatory insurance, the influence of Schmoller and Wagner on American fiscal policy, and the relationship between worker security and the Prussian bureaucracy. Theoretical explorations cover the reforming state, Schmoller's social policy theory, and the welfare state. Applications of their ideas are examined from historical and contemporary perspectives, including the reform of the Spanish NHS and the relevance of Schmoller's principles in current debates on social security. The volume concludes with reflections on the future of social security and taxation, emphasizing ongoing discussions and applications of these foundational theories.

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Lingua: Inglese

Pubblicato: 1997