복지국가의 조세정치: 영국과 스웨덴의 조세개혁을 중심으로 = Tax Politics of Welfare State: Tax Reform in the U.K and Sweden

다국어 초록 (Multilingual Abstract)

This paper aims to explain how tax policy of welfare state have been determined through cases of U.K and Sweden since globalization. In spite of massive tax reform since 1980, welfare state level of U.K and Sweden have maintained established welfare regime.
These results was caused by conditions that political competition configuration and partisanship of ruling party have influenced patterns of tax policy making. Under majoritarian democracy, responsibility of social policy is visible and obvious, but under consensual democracy parties are endowed with favorable conditions of negotiation and compromise in determining of social policy.
British 'weak' labour party in the two parties system has succeed in thatcherism by evading intervension of government and an increased tax for winning the general election.
As a result, U.K has been left welfare state of low revenue, low public spending regardless of political power change. Swedish strong social democratic party in the multiparty system has linkaged actively high revenue to public spending, making use of cleavage among right parties. Therefore sweden can maintain high revenue, high spending welfare state.
Consequently, the important thing is tax revenue for what, not how collect such as progresive or regressive tax. We can make sure tax institution is not a matter of financing but a political matters.

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