Includes bibliographical references (pages 126-143) and index.

Achim Kemmerling illustrates that tax-based redistribution and employment are not incompatible, and that the shift away from redistribution has not occurred on grounds of economic efficiency. He goes on to show that a long-term shift from capital to labor taxation has provoked conflicts of interests between workers that have weakened the political cause of tax-based redistribution. This interdisciplinary account of the political economy of taxing low wages explains the historical and structural origins of political tensions between different types of workers and their effects on the performance of labor markets. As such, it will strongly appeal to a wide-ranging audience, including academics, students and researchers with a special interest in political science, political economy, labor markets and the economics of taxation. Practitioners in the field of labor market, social and tax policies interested in the normative consequences of taxation for the labor market will also find the book to be of great interest.--Publisher's note.

SACFinal081324