Economic and social consequences of changes in tax progressivity
Acta Oeconomica, 2026 (SSCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Basım Tarihi: 2026
- Doi Numarası: 10.1556/032.2026.00527
- Dergi Adı: Acta Oeconomica
- Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus, IBZ Online, Periodicals Index Online, EconLit, Geobase, Index Islamicus
- Anahtar Kelimeler: crime, D31, D63, growth, inequality, K42, O47, progressive taxation
- Ankara Üniversitesi Adresli: Evet
Özet
In the decades following the Second World War, progressive tax structures played a crucial role in shaping tax policy frameworks in the US and a wide range of other economies across different levels of development. High marginal tax rates, combined with robust state intervention and increased social spending, were widely considered compatible with sustained economic growth and greater social equity. Throughout the 1950s and 1960s, strong tax revenues and expansionary fiscal policies enabled large-scale public investment and redistribution, bolstering confidence in state-led economic development. However, the emergence of supply-side economics in the 1970s—popularized by the Laffer curve—challenged the dominant post-war consensus on taxation and state intervention, even as debates over its empirical validity persisted. While the subsequent retreat from progressive taxation has been well documented, its broader economic and social consequences have received comparatively little systematic scrutiny. This paper aims to address this gap in the literature by providing a descriptive analysis of how changing attitudes toward progressive taxation have influenced debates on economic efficiency, income inequality, and social costs throughout the post-war era.