Taxing Democracy: Local Taxation and the Social Contract in America

Carrie Mannings book explores how policies to limit taxation at state and local levels in the US have direct and lasting consequences for equity, accountability, and democracy. It combines historical American political development with the study of state formation and provides a clear-eyed investigation into the past, present, and future of the social contract between local governments and citizens.

Format: Hardback
Length: 148 pages
Publication date: 20 April 2023
Publisher: Bristol University Press

Carrie Manning's illuminating book delves into the profound and lasting consequences of policies aimed at limiting taxation at the state and local levels in the United States. It sheds light on the intricate web of equity, accountability, and democracy that these tax structures weave, revealing their intricate connections and the profound impact they have on society.

Tax structures, as Manning argues, are not mere abstractions; they are embedded within society and play a crucial role in shaping the outcomes that we experience. These structures embody and reproduce an implicit social contract between the government and its citizens, establishing a framework for the distribution of resources and the allocation of power. However, the consequences of these tax structures are far-reaching and often unintended.

One of the central themes of the book is the concept of path dependence. Manning explains that tax structures create a set of incentives and disincentives that shape the behavior of individuals, businesses, and governments. These path-dependent outcomes can lead to unintended consequences, as the initial tax policies may not account for the long-term impacts on society. For example, tax cuts for the wealthy may result in increased inequality and reduced social mobility, while tax policies that favor businesses may lead to environmental degradation and economic instability.

To address these challenges, Manning proposes a comprehensive approach that combines historical American political development with the study of state formation. By examining the past, present, and future of the social contract between local governments and citizens, the book provides a clear-eyed investigation into the past, present, and future of the relationship between these entities. It offers insights into the historical roots of tax policies, the political dynamics that shape them, and the potential for reform and innovation.

One of the book's most valuable contributions is its ability to shed light on the complex dynamics that govern the relationship between local governments and their citizens. Manning highlights the importance of community engagement, transparency, and accountability in ensuring that tax policies are fair, equitable, and sustainable. She emphasizes the need for local governments to work closely with their communities to identify their needs and priorities, and to develop tax policies that support these goals.

Furthermore, Manning explores the role of technology in shaping the future of tax policies. She argues that the increasing use of digital technologies and data analytics can provide new opportunities for governments to improve their tax collection, administration, and enforcement. By leveraging these tools, governments can create more efficient and effective tax systems that are more responsive to the needs of their citizens.

In conclusion, Carrie Manning's book is a must-read for anyone interested in understanding the complex relationship between taxation, equity, accountability, and democracy. It provides a comprehensive and insightful analysis of the past, present, and future of the social contract between local governments and citizens. Through its combination of historical analysis and forward-thinking proposals, the book offers a roadmap for building more equitable and sustainable tax systems that support the well-being of all members of society.

Dimension: 234 x 156 (mm)
ISBN-13: 9781529215564