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Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn Income Tax in Comparative Perspective

In: Worlds of Taxation

Author

Listed:
  • Isaac W. Martin

    (University of California)

Abstract

Pay-as-you-earn taxation (PAYE) enlists the assistance of employers in assessing the provisional income tax liability and withholding it from paychecks of a majority of the labor force even before the income year is up. PAYE is one of the most important tools of macroeconomic governance in twenty-first-century capitalist states. A historical case study of Denmark, with comparisons to other states, provides evidence that working-class political power was the sufficient condition for the adoption of PAYE. Workers and their representatives favored PAYE as part of a fiscal bargain. Taxation in modern, democratic states should be conceptualized not as predation, but as part of a social contract in which citizens contribute in exchange for protection from the risks of market society.

Suggested Citation

  • Isaac W. Martin, 2018. "Working-Class Power and the Taxation of Current Earnings: Danish Pay-As-You-Earn Income Tax in Comparative Perspective," Palgrave Studies in the History of Finance, in: Gisela Huerlimann & W. Elliot Brownlee & Eisaku Ide (ed.), Worlds of Taxation, pages 73-97, Palgrave Macmillan.
    • Handle: RePEc:pal:psitcp:978-3-319-90263-0_4
    DOI: 10.1007/978-3-319-90263-0_4
    as

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