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David Brunori

State Tax Policy

2022

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Chapter 2: Principles of Sound Tax Policy S. 11-24

„… 11Chapter 2Principles of Sound Tax PolicyDetermining what constitutes “good” tax policy is …” „… state tax policy.PRINCIPLE FOUR: EASE OF ADMINISTRATION AND COMPLIANCEThe administrative requirements of …” „… aspect of accountability—open, transparent tax policy—has proved more difficult for states to achieve. In …”

Chapter 3: Tax Policy and Interstate Competition for Economic Development S. 25-38

„… 25Chapter 3Tax Policy and Interstate Competition for Economic DevelopmentOne of the most …” „… significant pressures on state tax policy is interstate competi-tion for economic development. Throughout …” „… job creation. Tax policy has played a large role in that competition. For much of the past four …”

Chapter 4: The Politics of State Taxation S. 39-54

„… law, the more favorable state policy—including tax policy—tends to be.The notion that legislators …” „… of State Taxation 41Electoral Politics and Tax PolicyElectoral politics shape tax policy in two …” „… with legisla-tive tax politics, which deals with the narrow issues of everyday tax policy.The second …”

References S. 129-146

„… Policy.Drenkard, Scott, and Joseph Henchman. 2015. “Cigarette Taxes and Cigarette Smuggling by State, 2013 …” „… of Land Policy.Zodrow, George. 1999. State Sales and Income Taxes. College Station: Texas A&M …” „… Campaigns and the Power of Money. New York: Harcourt Brace.Brunori, David. 1997. “Principles of Tax Policy …”

Chapter 1: The Importance of State Taxation S. 1-10

„… implementing state tax policy.Tax BenchmarksOne of the most important issues facing state tax policymakers and …” „… influence tax policymaking in the states. Tax policy plays a role in both electoral and legislative politics …” „… violates the principles of sound tax policy (see Brunori 1997). This interstate competition (well …”

Chapter 10: Policy Recommendations for State Policymakers S. 121-128

„… formulating state tax policy.Legislators, of course, cannot abdicate their policymaking responsibili-ties. But …” „… POLICYThe ultimate goal of these recommendations is to create sound tax policy. To arrive at that goal …” „… 121Chapter 10Policy Recommendations for State PolicymakersWhen the first edition of this book was …”

Chapter 8: Other State Taxes S. 95-108

„… of sound tax policy.In general, the tax is imposed on a business’s gross reciepts (or sales) without …” „… the other types of taxes present several policy issues for state lawmakers and administrators. Despite …” „… tax policy. Other State Taxes 97Because excise taxes are paid by vendors directly to the government …”

Chapter 5: Sales and Use Taxes S. 55-70

„… prin-ciples of sound tax policy: neutrality.The sales tax has another advantage: it falls under a …” „… component of sound tax policy and good government.POLICY ISSUES: CHALLENGES TO THE SALES TAXThe levying of …” „… sales and use taxes in today’s complex economy has raised significant policy issues. Some have plagued …”

Chapter 9: Other Sources of State Revenue S. 109-120

„… increasing taxes, but they pose many policy issues. User fees are efficient but have limited applicability …” „… nontax revenue to offset a declining tax base may allow policymakers to postpone facing the political …” „… 109Chapter 9Other Sources of State RevenueStates do not rely on taxes for most revenue. In 2020 …”

Chapter 6: State Personal Income Taxes S. 71-82

„… Policy Institute examined state tax cuts and found little evidence of tax cuts driving growth (Gale et al …” „… tax policy an important part of their ultimately vic-torious campaigns. Dissatisfaction with the …” „… support, making the reforms needed to curb tax preferences extremely difficult to attain.POLICY …”

Preface

„… State Tax PolicyState Tax PolicyA PrimerDavid BrunoriROWMAN & LITTLEFIELDLanham • Boulder • New …” „… AvailableLibrary of Congress Cataloging-in-Publication DataNames: Brunori, David, author. Title: State tax policy …” „… Publishing Group, Inc., [2022] | Revised edition of the author's Local tax policy, [2020] | Includes …”

Chapter 7: Corporate Income Taxes S. 83-94

„… the means to influence tax policy more than almost any other interest group. Corporate interests often …” „… maybe a good economic policy but it is not a benefits tax.Finally, an important justification for the …” „… proponents believe.POLICY ISSUES: THE FAILURE OF THE STATE CORPORATE INCOME TAXThe state corporate income tax …”

About the Author S. 147

„… state and local tax policy. He is a Visiting Professor of Public Policy at the Schar School of Public …” „… contribut-ing editor at Law 360 where he writes a weekly column on state tax policy. Previously, he served as a …” „… Policy and Government at George Mason University. He is a Senior Director at RSMUS LLP. He is also a …”

doi.org/10.5771/9781538173329

Christian von Soest - The African State and Its Revenues

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Christian von Soest

The African State and Its Revenues

Series: Entwicklungstheorie und Entwicklungspolitik

Volume 6 2009

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Tax Policy S. 90-94

„… exemplifies a society and an economy which is difficult to tax. 4.1.5 Tax Policy In Zambia as in other former …” „… and expanded the means for financing the state. In general, the tax policy until the Third Republic …” „… revenue needs of taxpayer complaints” (Kasanga 1996: 3). Zambian tax policy was inconsistent. A Tax Policy …”

Tax Policy S. 153-156

„… Tax Policy Generally, Botswana’s tax policy has been characterised by simplicity and low tax rates …” „… policy has been remarkably stable and straightforward with few exceptions and tax bands (Harvey/Lewis …” „… provides major incentives to investors by direct subsidies and not through the tax policy (Deloitte 1997 …”

Tax Policy S. 59

„… Index (HDI) and the size of the informal sector. 3.3.5 Tax Policy The capability to raise revenue is …” „… closely linked to the content of tax policy (Tanzi/Pellechio 1995: 2; Devas et al. 2001: 211). As outlined …” „… developing countries, the tax policy should be simple (low number of tax rates and exemptions) and should …”

Socio-Economic Development S. 58-59

„… Tax Policy The capability to raise revenue is closely linked to the content of tax policy …” „… the perspective of the tax administration in developing countries, the tax policy should be simple …” „… 2000: 16). However, in most developing countries the tax policy has been designed “to conform to …”

Main Determinants of the Capability to Raise Revenue S. 194-198

„… indirect effect, i.e. have been mediated by other variables, whereas colonial heritage and tax policy have …” „… – colonial heritage and tax policy. Table 6.1 depicts the respective influence of the independent variables …” „… . dev. / regime type Neopatrimonial profile Socio.econ. dev. Tax policy Donor influence Zambia low …”

Donor Influence S. 59-61

„… Index (HDI) and the size of the informal sector. 3.3.5 Tax Policy The capability to raise revenue is …” „… closely linked to the content of tax policy (Tanzi/Pellechio 1995: 2; Devas et al. 2001: 211). As outlined …” „… developing countries, the tax policy should be simple (low number of tax rates and exemptions) and should …”

Conclusion: Zambia Case Study S. 128-132

„… factors have produced an unfavourable environment for Zambia’s tax administration. The recent tax policy …” „… substantially alter the tax policy in order to tap on other income sources such as direct taxes. During the …” „… Second Republic, Zambia’s tax policy was characterised by punitive rates, ad hoc changes and multiple …”

Primary Sources S. 219-229

„… Finance, Hon. E.G. Kasonde. Recommendations on Tax Reform for the 1993 Budget. Lusaka: Task Policy Task …” „… 219 8 Bibliography 8.1 Primary Sources Barbone, Luca, et al. (1999): Reforming Tax Systems: The …” „… World Bank Record in the 1990s. Policy Research Working Paper 2237. Washington, DC: World Bank …”

Merit Orientation S. 175-181

„… completely overhaul the human resource policy of Botswana’s tax administration. It aims at separating the tax …” „… 175 been the legal requirement that every taxpayer registering for VAT must possess an Income Tax …” „… Number (Republic of Botswana 2002e: sec. 17 (1)).369 It is consequently impossible for income tax …”

Monographs and Articles S. 229-252

„… .: Tax Policy. Cheltenham/Northampton, MA: Elgar Reference Collection, pp. 147-177. Rose-Ackerman, Susan …” „… (1991): Bureaucrats and Politicians in Botswana's Policy-making Process: A Reinterpretation. In: Journal …” „… , pp. 163-187. Alm, James, et al. (1991): Tax Base Erosion in Developing Countries. In: Economic …”

Tax Administration Politics in Zambia S. 103-109

„… support of the ZRA. Since 2000, the DFID has also supported the Tax Policy Unit within Zambia’s Ministry …” „… 103 Zambia Revenue Authority (ZRA), replacing the Departments of Taxes and Customs and Excise …” „… level, the idea of the ZRA is to integrate the three functional departments Income Tax, VAT and Customs …”

Interviews in Zambia S. 210-214

„… , Economics Association of Zambia. Lusaka, 29.04.2004. Chisenda, Danies, Director, Tax Policy Unit, Ministry …” „… Office, Tax Policy Unit, Ministry of Finance and National Planning. Lusaka, 25.03.2004. Nonde, Joseph …” „… , 02.04.2004. Pycroft, Jon, Consultant Tax Policy Unit, Department for International Development (DFID …”

Revenue Performance S. 123-128

„… figures were commonly either caused by economic developments or by tax policy changes but not by increased …” „… , these changes could be attributed to tax policy changes, tax exemptions and Zambia’s economic …” „… lay beyond the ZRA’s influence and must be attributed to its general environment, e.g. the tax policy …”

Interviews in Botswana S. 214-218

„… Finance Administrator, Tax Policy Unit, Ministry of Finance and Development Planning. Gaborone, 28.05.2004 …” „… , Department of Taxes. Gaborone, 15.06.2004. Balakrishnar, Veluppillai (Bala), Deputy Commissioner, Department …” „… of Taxes. Gaborone, 31.05.2004. Balone, Joseph, Preventive Officer, Tlokweng Border Post, Department …”

Merit Orientation S. 113-118

„… of Taxes and Customs and Excise.208 Later, the ZRA introduced a minimum qualification policy, meaning …” „… bigger. A young graduate in the Tax Policy Unit of the Ministry of Finance and National Planning earns K …” „… raise revenue. The late computerisation of the Taxes Division and the insufficient internal integration …”

Summary of Empirical Approach S. 68-70

„… dev./regime type Neopatrimonial profile Tax policy Technical aid (donor influence) Socio-economic development …” „… development and regime type, neopatrimonial profile, tax policy and technical aid (donor influence) to …” „… trade, indebtedness and inflation; social: poverty levels, HDI and size of informal sector Tax policy …”

Conclusion: Botswana Case Study S. 189-193

„… advisor. Interview, Gaborone, 20.08.2004. 190 tax policy, three variables, the socio-economic development …” „… the protection of private property through an impartial state machinery and tax policy cuts for the …” „… , overcoming the colonial heritage of neglect. A simple and low-rate tax policy has not induced capability, and …”

State of Research and Research Questions S. 15-21

„… , however, largely focused on taxation in the broader sense, i.e. on tax administration and tax policy, and …” „… through tax administration is of central importance for a viable statehood as it serves as the basis for …” „… “capability1 to raise revenue” (meaning: the ability to collect taxes) which has been a fundamental deficit of …”

Public Administration and State Capability in General S. 159-163

„… rapidly localised the visible policy-making posts at the top of the public administration (Charlton 1991 …” „… 159 5.2 State, Public Administration and Tax Administration in Botswana Against this favourable …” „… environment, the development of Botswana’s public administration, tax administration and tax administration …”

Socio-Economic Development S. 148-153

„… development has been very favourable for the capability to raise revenue. 5.1.5 Tax Policy Generally …” „… , Botswana’s tax policy has been characterised by simplicity and low tax rates, particularly in the recent …” „… rational-legal tax administration and, consequently, the capability to raise revenue. 5.1.4 Socio-Economic …”

Donor Influence S. 156-159

„… income. In summary, the tax policy in Botswana has been potentially benign for the capability to raise …” „… farming is a major particularity. It complicates tax policy and is potentially detrimental to tax …” „… 156 The introduction of indirect taxes can be directly correlated to impasses of Botswana’s main …”

Revenue Performance S. 66-68

„… dev./regime type Neopatrimonial profile Tax policy Technical aid (donor influence) Socio-economic development …” „… development and regime type, neopatrimonial profile, tax policy and technical aid (donor influence) to …” „… 66 taxpayers perceive the tax administration to be unfair, i.e. of not treating every taxpayer …”

Neopatrimonialism in the African State S. 198-201

„… assessment and to test its effect on the capability to raise revenue as a particular area of public policy …” „… state resources exerted direct effects on Zambia’s tax administration which scored 427 In fact, the …” „… selection of the tax administration as the area of investigation for this study was based on the premise …”

Development and Structure of Tax Administration S. 101-103

„… administration. A Tax Policy Task Force conveyed by the new government in 1992 as “a matter of highest priority …” „… – following the Tax Policy Task Force propositions – in October 1992 strongly recommended the introduction of …” „… 101 4.2.2 Development and Structure of Tax Administration The institutional development of …”

Role and Characteristics of Taxation and the Tax Administration S. 31-34

„… world is less one of policy-making than of administration (Lieberman 2002: 110). The actual operation of …” „… 31 2.2 Role and Characteristics of Taxation and the Tax Administration Taxes stand at the basis of …” „… the part of the state. Practitioners and scientists principally distinguish between “direct” taxes …”

Socio-Economic Development S. 86-90

„… Policy In Zambia as in other former colonies, the basic tax structure, i.e. the tax types applied …” „… not technical ones, but rather those that require a policy decision to be implemented” (2003a: xxi …” „… environment for a rational-legal tax administration and the capability to raise revenue. It can be expected …”

Taxation, Tax Administration and the African State S. 201-205

„… continuum.” The question about the effect of the “elusive” practice of neopatrimonialism on public policy …” „… favourable environment does not automatically causes capability. 6.3 Taxation, Tax Administration and the …” „… a large tax gap and huge tax arrears. A social contract, or, in other words, a quid-pro-quo …”

Donor Influence S. 94-96

„… from these serious deficiencies, the Zambian tax policy is better to administer today than in the …” „… hardly resulted in tax policy changes. The sales tax, introduced in 1973, for instance had only a limited …” „… five independent variables which, apart from a more positive development of the recent tax policy, have …”

Titelei/Inhaltsverzeichnis S. 2-10

„… Neopatrimonial Profile 56 3.3.4 Socio-Economic Development 58 3.3.5 Tax Policy 59 3.3.6 Donor Influence 59 3.4 …” „… Regime Type 75 4.1.3 Neopatrimonial Profile 78 4.1.4 Socio-Economic Development 86 4.1.5 Tax Policy 90 …” „… 148 5.1.5 Tax Policy 153 5.1.6 Donor Influence 156 5.2 State, Public Administration and Tax …”

Tax Administration Politics in Botswana S. 166-171

„… financing organisations in regard to tax policy and tax administration reform. In 2004, an IMF team already …” „… ), 22-25). Common support services work for all tax divisions, i.e. Direct Taxes, VAT and Customs and …” „… and not on tax types, which strengthens the integration between different departments (Kloeden et al …”

Administrative Accountability S. 118-123

„… is the rights taxpayers have vis-à-vis the tax authority. In 1992, the Tax Policy Task Force …” „… either caused by economic developments or by tax policy changes but not by increased capability of the …” „… years. 4.3.3 Administrative Accountability Zambia’s tax collecting institutions have traditionally …”

Implications for Further Research S. 205-209

„… its effect on public administration and public policy. As outlined (chapter 1.1), the governance …” „… mechanisms influencing the capability to raise revenue or other public policy issues in the African state …” „… and public policy or public administration through quantitative large-N studies, i.e. through …”

Abbreviations S. 11-14

„… Botswana Democratic Party BIDPA Botswana Institute for Development Policy Analysis BIVATS Botswana …” „… (Botswana) DTB Department of Taxes (Botswana, until 2004) DTZ Department of Taxes (Zambia, until 1994 …” „… ) EIU Economist Intelligence Unit EU European Union FAP Financial Assistance Policy (Botswana …”

Information Collection and Processing S. 62-64

„… Every policy or political action which violates the rationallegal logic of the tax administration and …” „… 62 tent the tax administration is able to fulfil its task, i.e. the collection of revenue (“how …” „… much”). The process on the other hand, deals with the “how” of tax collection. Seen from this …”

Empirical Approach and Sources of this Study S. 47-50

„… added empirical value.69 Six respondent groups from inside as well as outside the tax administration …” „… . First, the study draws a basic distinction between tax officers on the low- and middle level on the one …” „… hand and tax officers on the management level on the other hand. The prime reason is that African …”

Revenue Performance S. 185-189

„… to changes in tax policy and the first efforts to more actively enforce tax obligations (IMF 2004a …” „… 185 to strengthen citizens’ awareness for tax matters and to improve the accessibility of the tax …” „… settlement process. The administrative accountability of Botswana’s tax administration on balance has shown …”

Internet Sources S. 254-258

„… . Duraiswamy Ravindran, Chief Finance Administrator (Tax Policy), Gaborone: Ministry of Finance and Development …” „… of Zambia. Times of Zambia (25.05.2004): ZRA Extends Tax Evasion Probes. Lusaka: Times of Zambia …” „… Mail (03.09.2003): 'State Loses 10% Tax'. Lusaka: Zambia Daily Mail. Zambia Daily Mail (30.03.2004 …”

Administrative Accountability S. 181-185

„… 181 cation level of staff provides further strong indications that the tax administration has been …” „… most-qualified tax officers who, despite comparatively generous salary levels in Botswana’s public administration …” „… improvements in respect to the recruitment, promotion and remuneration of tax administration staff in Botswana …”

Measuring the Capability to Raise Revenue S. 61-62

„… political environment.100 Every policy or political action which violates the rationallegal logic of the tax …” „… assessing state capability and will then specifically deal with the tax administration and the capability to …” „… straightforward as it might appear at first glance. Bird (2003: 4) states that tax administration “is inherently …”

Colonial Heritage S. 53-55

„… ” and “tax policy.” 3.3.1 Colonial Heritage Various scholars stress the importance of colonial …” „… chapter will specify the six independent variables which potentially affect tax administrations …” „… colonial rule also shapes a former colony’s tax system and tax administration (Bräutigam 2002: 12-13 …”

Conception of the State and Public Administration S. 27-31

„… basic mechanism of taxation and the particularities of tax administration, chapter 2.2 will set out the …” „… whose boundaries are determined by its power to tax constituents” (1981: 21; see also Levi 1988).27 This …” „… maintains that the “state’s unique strengths are its powers to tax, to prohibit, to punish, and to require …”

Structure of Argument S. 25-26

„… particular. 26 gime type”, “neopatrimonial profile”, “socio-economic development”, “tax policy” and “donor …” „… Neopatrimonial profile Environment for tax administration Mineral resource dependent economies Incentives for …” „… will define the state and public administration as well as the tax administration as a specific subtype …”

Conceptual Principles of Case Selection S. 50-53

„… ” and “tax policy.” 3.3.1 Colonial Heritage Various scholars stress the importance of colonial …” „… 50 nance and Development Planning and both countries’ tax administrations.73 A thorough analysis of …” „… with central state taxes and the central tax administration. Local taxes and their administration …”

Public Administration and State Capability in General S. 96-101

„… five independent variables which, apart from a more positive development of the recent tax policy, have …” „… , financial aid is associated with lower tax effort, as it acts as a substitute for domestic tax revenue. This …” „… created an unfavourable general environment for Zambia’s tax administration and have been potentially …”

The African State S. 34-37

„… 34 the duality of public goods provision and coercion. The particularities of the tax …” „… neopatrimonialism. Traditional authorities had also been responsible for levying “head taxes” and “hut taxes” from …” „… powers turned to “monetize the African subject” by the imposition of head and hut taxes, which …”

Historical Institutionalism S. 41-45

„… 41 i.e. at the implementation level of politics and policy (e.g. Szeftel 2000a: 427).56 Pursuing …” „… 2006: 17-18), affect the formal institution tax administration with its procedures and its capability …” „… of macroeconomic policy in the United Kingdom from 1970 to 1989 has been influential in this regard …”

Colonial Heritage S. 133-137

„… environment of Botswana’s tax administration. As the Zambia case study, it will present the specific …” „… administration and the tax administration as well as their relationship to the political level. In a third step …” „… the tax administration. The present chapter will begin with analysing Botswana’s “colonial heritage …”

Neopatrimonialism Concept S. 37-41

„… collection, Africa’s independent states for a long time pursued a similar policy compared to their colonial …” „… focused on trade taxes, refrained from enforcing direct tax obligations from rich, often powerful and …” „… specific area of public policy analysis. Neopatrimonialism builds on Weber’s concepts but cannot be …”

Neopatrimonial Profile S. 78-86

„… detrimental to quasi-voluntary tax compliance of citizens. As the political development and regime type only …” „… hostile environment for a tax administration operating along rational-legal lines and for the capability …” „… intervals followed the political “logic of survival” but stood in contrast to functional policy needs …”

Political Development and Regime Type S. 137-140

„… 137 administration was almost non-existent, let alone a tax administration with the capability to …” „… deliberates on and passes laws, approves taxes and the budget. The House of Chiefs, the second chamber, only …” „… the armed forces and has to recommend every bill that increases taxes or alters the government debt …”

Neopatrimonial Profile S. 140-148

„… and senior civil servants have been able to accumulate knowledge in their respective policy areas and …” „… . Reporting has however been inconsistent. Politicians and policy makers in the interviews conducted for this …” „… Financial Assistance Policy (FAP), a scheme which provided grants for emerging businesses in Botswana …”

doi.org/10.5771/9783845219080

Gerrit B. Koester - The political economy of tax reforms

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Gerrit B. Koester

The political economy of tax reforms

Series: Neue Studien zur Politischen Ökonomie

Volume 5 2009

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The influence of tax competition on tax policy – evidence from tax rates and tax burdens S. 93-96

„… directly reflected in tax policy decisions covered in our data-set and has to be included as an explanatory …” „… capital mobility have changed the pattern of tax policy by pushing the tax burden in corporate taxation …” „… down. If this would be the case, we should see a change in the pattern of tax policy (especially with …”

Capital mobility, international tax competition and tax policy S. 89-93

„… POLITICSCITIZENSELECTIONSTAX POLICY OUTCOMES ECONOMIC DEVELOPMENTSMARKETSTHE POLITICAL ECONOMY OF TAX POLICYChambers of …” „… factor mobility intensifies international competition for capital via tax policyGovernments follow …” „… welfare maximizing goals in tax policyTax policy is made by self-interested politicians within an …”

The influence of tax competition on tax policy S. 96-97

„… 961.3 The influence of tax competition on tax policy One main advantage of our data-set is that we …” „… can study tax policy outcomes directly and do not have to rely on nominal tax rates or revenue …” „… and institutional variables in tax policy. It is especially important for us to analyze, whether …”

Empirical approaches to the analysis of tax policy S. 36-38

„… 36III A new data-set of tax reforms in Germany The empirical literature on tax policy and tax …” „… follow in part IV. 1 Empirical approaches to the analysis of tax policy In the literature on tax policy …” „… (compare Table 2). Empirical analyses of tax policy: available data i i l l li il l Data-sets based …”

Polit-economic approaches to tax policy – overview S. 124-126

„… 1243.2 Polit-economic approaches to tax policy – overview There is not one unifying theory of the …” „… political economy of taxation but many different approaches that try to explain tax policy. Some of these …” „… scope. While some are only focusing on one aspect of tax policy (for example the government’s motivation …”

Legislative competencies in tax policy and political development S. 110-124

„… – in contrast to the considered normative approaches – the tax policy process (its actors and its …” „… institutions) into account. What do we expect if self-interested politicians pursue tax policy? Do parties …” „… differ in their tax policy strategies? Do elections play a role for the timing of tax policy? What is the …”

Status quo bias and inertia in tax policy S. 126-129

„… tax policy. However, these observations are only preliminary. In the following parts we analyze the …” „… comparative analysis of tax policy under different political constellations than just the number of reforms …” „… : Descriptive statistics of tax reforms by political constellation 3.3 Status quo bias and inertia in tax policy …”

Economic voting and tax policy – general approach and related literature S. 154-156

„… 1544 Economic voting: The influence of tax policy on elections While we have concentrated on the …” „… respect to the possible influence of tax policy on voting decisions. Finally, we test the hypotheses …” „… empirically based on our data-set. 4.1 Economic voting and tax policy – general approach and related …”

Titelei/Inhaltsverzeichnis S. 2-16

„… . 6Abstracts What determines tax policy? What motivations do governments follow in tax reforms? Do …” „… to test economic hypotheses on tax policy. We show that normative approaches are largely unable to …” „… the analysis of tax policy 36 2 A new data-set on tax reforms in Germany 38 3 Reliability of the data …”

The financing and the stabilization function S. 97-106

„… normative approaches which all largely abstract from political and institutional variables in tax policy. It …” „… “financing function” of taxation which argues that tax policy is driven by expenditure decisions and the …” „… scheduled to smoothen the business cycle? Then we discuss the linkage in between inflation and tax policy …”

Bibliography S. 169-185

„… ). Corporate income tax reforms and international tax competition, Economic Policy. 17 (35): 451-495 …” „… neueste Stand. Econ 128 DE. Bruessel. European Commission (2000). Tax policy in the European Union …” „… : University of Michigan Press. Holcombe, Randall G. (1998). Tax policy from a public choice perspective …”

The influence of tax reforms on elections – empirical analysis S. 156-165

„… between tax policy and the voting decision? Which hypotheses should we test? The best case for an analysis …” „… distributional consequences of tax policy on a micro-level. Then we could calculate who profits from tax policy …” „… sub-hypothesis is whether voters focus on tax policy decisions (reflected by the adoption of tax reforms by the …”

Summary of findings S. 109-110

„… governments to react to transitory changes in economic growth and fiscal deficits by changing tax policy. As …” „… ” would lead to less economic distortion. What pattern of tax policy would we expect to observe if …” „… tax reforms over time as tax policy should focus on structural developments and avoid frequent changes …”

The relationship of social security contributions and taxation S. 32-35

„… of taxation and tax policy. Therefore, we shortly review the development of the social security …” „… system. We discuss its relation to taxation and tax policy and the arguments for and against an …” „… policy. Therefore it is decisive for us, whether direct linkages in between tax policy decisions and …”

Reliability of the data S. 40-47

„… in those years. If we take a closer look at tax policy in these years, we find that attempts of the …” „… federal governments to influence the business cycle via tax policy based on Keynesian macroeconomics were …” „… changes in taxation Inspired by Keynesian macroeconomics, the German government employed tax policy …”

Tax reforms as a reaction to cold progression S. 106-109

„… nominal and real tax burden of individuals increases without tax policy changes, as wage and income …” „… tax policy in legislative periods and not in single years, as these data are best suited to reflect …” „… the overall government strategy in tax policy.189 -1,0%-0,8%-0,6%-0,4%-0,2%0,0%0,2%0 1 2 3 4 5 6 7 8 …”

Summary and conclusion S. 166-168

„… revealed patterns in tax policy-making were suboptimal even for a self-interested politician driven by …” „… 166VI Summary and conclusion What determines tax policy? What motivations do governments follow in …” „… taxation. Our data-set allowed us to analyze more than 1,000 new regulations in tax policy from 1964 to …”

The partisan politics approach S. 136-144

„… Although tax policy plays an important role in the political debate between different parties,244 the …” „… influence of partisan orientation on tax policy is seldomly incorporated in the analysis of tax policy.245 …” „… Germany most of the existing analyses of partisan politics in tax policy are restricted to case studies …”

The role of divided government: partisan governments in a bicameral legislature S. 144-151

„… related literature The German federal government is not unrestricted in tax policy.259 Approval of tax …” „… ). See for the gridlock thesis in tax policy in Germany especially Ganghof (1999) and Wagschal (2005 …” „… hypotheses on German tax policy depending on divided and undivided government. In case of divided government …”

Summary S. 153-154

„… 1964 to 2004 is the unique opportunity to test important polit-economic hypotheses on tax policy and …” „… role in tax policy in Germany. Although the revenue structure was very stable, tax reforms were very …” „… for our hypotheses on differences in tax policy depending on the partisan orientation of governments …”

Opportunistic behavior S. 131-136

„… burden changes and not just to tax policy decisions, governments should try to reduce the tax burden …” „… election in 1965, because we do not dispose of data on tax policy in the whole legislative period before …” „… motivations of governments in tax policy? Do governments try to manipulate re-election probabilities by the …”

A new data-set on tax reforms in Germany S. 38-40

„… makes direct quantitative analysis of tax policy possible. The main disadvantage is that the data-set …” „… does not include information about the direction of tax policy changes (increases or reductions of the …” „… the Federal Ministry of Finance on the most important tax policy changes and their fiscal effects …”

Introduction S. 17-18

„… 17I Introduction What determines tax policy? What motivations do governments follow in tax reforms …” „… limited. Investigations of the determinants of tax policy and tax reforms are – especially in the …” „… hard to test different economic and polit-economic theories of tax policy empirically. Based on a new …”

Tax smoothing S. 109

„… governments to react to transitory changes in economic growth and fiscal deficits by changing tax policy. As …” „… ” would lead to less economic distortion. What pattern of tax policy would we expect to observe if …” „… tax reforms over time as tax policy should focus on structural developments and avoid frequent changes …”

Summary S. 47

„… our data-set are a very reliable indicator of tax policy and well-suited for a quantitative analysis …” „… of tax policy in the following chapters. 4 Summary The empirical literature on tax policy and tax …” „… quantitative study of tax policy in Germany. The data-set includes 1,045 new tax policy regulations within 223 …”

Fiscal illusion by timing of tax reforms S. 129-131

„… tax policy but can as well try to create “fiscal illusions” to camouflage the real effects of tax …” „… effects of adopted new regulations of tax policy but not so much on the dates when they become effective …” „… approach of fiscal illusion with respect to the timing of new regulations in tax policy we can directly …”

Summary S. 35

„… 35no direct linkage in between tax policy and social security. Furthermore, we have to take into …” „… analytical complexity. Based on our focus on tax policy and our goal of a parsimonious analysis we therefore …” „… separate the analysis of tax policy and largely abstract from the social security system in the following …”

Summary S. 165

„… focus on the CDU/CSU – which was probably held responsible for tax policy as the minister of finance was …” „… policy on the voting decision. Second, we found that the average effects of tax policy and macroeconomic …” „… asymmetry mattered with respect to tax policy as well. As we have seen, the link between tax burden …”

The role of reunification and temporary measures S. 48-50

„… this part we take a closer look at the data on tax reforms and derive new insights on tax policy in …” „… developments in the following. 1.2 New regulations by fiscal effects Tax policy in Germany from 1964 to 2004 …” „… 48IV Tax reforms in Germany 1964-2004 What can we learn from the new data-set on tax reforms? In …”

Combined testing of different approaches S. 151-153

„… 1964 to 2004 is the unique opportunity to test important polit-economic hypotheses on tax policy and …” „… role in tax policy in Germany. Although the revenue structure was very stable, tax reforms were very …” „… for our hypotheses on differences in tax policy depending on the partisan orientation of governments …”

New regulations by fiscal effects S. 50-51

„… we test economic hypotheses of tax policy based on our data-set) are not distorted, we control for …” „… effects Tax policy in Germany from 1964 to 2004 was dominated by small reforms. Figure 19 displays a …” „… policy activity) as well as the implementation of tax reforms (reflecting effective changes in the tax …”

Important trends in the development of the German tax system S. 29-32

„… of taxation and tax policy. Therefore, we shortly review the development of the social security …” „… system. We discuss its relation to taxation and tax policy and the arguments for and against an …” „… INCREASE 1965-2003(percentage points)Revenues from property taxes /GDP (%) (2003)TAXES ON PROPERTYData …”

Summary S. 84-85

„… revenues. Property taxes were largely characterized by inactivity of tax policy. With respect to the …” „… tax policy (in part V), we shortly review some stylized facts on macroeconomic development in the …” „… 84Cumulated fiscal effects of tax reforms increased strongly in 1974 (driven by the real estate …”

Excursus: Macroeconomic development in Germany 1950-2005 S. 85-88

„… tax policy (in part V), we shortly review some stylized facts on macroeconomic development in the …” „… 85dominated the revenue pattern. In the property taxes changes in revenue were very limited, not at …” „… least as a result of low reform activities. REFORM PATTERNS BY KIND OF TAX …”

Timing of reforms S. 51-52

„… analyze the timing of the adoption of tax reforms (reflecting tax policy activity) as well as the …” „… 51NEW TAX REGULATIONS (WITH FISCAL EFFECTS) BY SIZE0100200300400500-0.015 -0.010 -0.005 0.000 0.005 …” „… regulations/GDP# Figure 19: Tax reforms by size (Histogram) 1.3 Timing of reforms Our data-set allows us to …”

Property taxes S. 79-84

„… revenues. Property taxes were largely characterized by inactivity of tax policy. With respect to the …” „… 792.5 Property taxes Property taxes in Germany consist of the real estate, the real estate …” „… acquisition, and the inheritance tax. They accounted for only 4% of total tax revenues in 2006 and showed only …”

doi.org/10.5771/9783845216096

Hanna Lierse - The Evolution of the European Economic Governance System

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Hanna Lierse

The Evolution of the European Economic Governance System

Series: Schriften zur europäischen Arbeits- und Sozialpolitik

Volume 8 2011

Results in this title

Economic ideas: monetary and tax policy in the EU S. 65-72

„… 65 3.2.2. Economic ideas: monetary and tax policy in the EU The preceding section clarified what …” „… field of tax and monetary policy different stories have been proposed. They differ with respect to …” „… monetary policy should be regulated in the EU. In a narrow sense, taxation stands for a set of taxes levied …”

Policy legitimisation: the harmony on unfair competition S. 223-232

„… towards monetary union, its imminent launch raised the question of whether the harmonisation of tax policy …” „… countries would “continue to need flexibility in tax policy having renounced control over 56 Please note …” „… , does no longer “aim at eliminating tax competition but wants to fight tax abuse” (HB 05.07.99: 1 …”

Policy legitimisation: the lack of issue salience S. 203-211

„… 17.12.73) It becomes evident that the policy ideas brought forward in the media did not support tax …” „… as a national economic policy. In other words, the approximation of the tax rates as suggested by the …” „… policy conflict was limited among the member states, the Commission did not successfully enforce the tax …”

The member states: systems, changes and viewpoints S. 216-223

„… Britain is concerned, tax policy is made in Britain not in Europe. It is by cutting taxes, not raising …” „… paper called “Europe: The Third Way”, in 222 which they call for a tax policy that promotes sustainable …” „… Germany.” (Blair and Schröder 1998: 6) Moreover, at EU level they further state that: “(…) tax policy …”

The member states: systems, changes and viewpoints S. 197-203

„… positively to the tax harmonisation attempt. It was suggested that public policy-making is to some extent the …” „… the field of European economic policy-making. While it may still be an agenda-setter and filter …” „… that the governments agreed on tax harmonisation but the reform was not only delayed but it failed …”

The 1975 governance failure and the lack of reform relevance S. 211-213

„… tax policy agenda of the 1970s, it is the aim of this section to describe and evaluate the success of …” „… 211 It appears that the harmonisation of the tax systems is the main priority and perceived as …” „… appropriate whereas tax rate harmonisation is contested. Yet, due to the small data sample, this is just an …”

The Commission and the rise of a new discourse S. 213-216

„… Commission’s official tax policy agenda of the 1970s, it is the aim of this section to describe and evaluate …” „… 213 6.3. Soft governance and the Code of Conduct against tax competition After having explored the …” „… the success of the new policy agenda, the Code of Conduct (1997). The approach is based on a more …”

Appendix S. 283-306

„… a matter of national concern. Tax policy is made in Britain not in Europe. Tax competition is …” „… European tax decisions Events in European corporate tax governance 1962-2001 1962 The Neumark Report …” „… development of a European Capital Market, tax harmonisation and capital liberalisation are regarded as …”

The institutionalisation of economic ideas and European governance S. 237-241

„… and tax policy and the involvement of the social partners, it was to achieve extensive convergence of …” „… in 1983, French monetary policy-making increasingly followed the low inflation strategy of the BUBA …” „… approach which highlights the role of policy discourses, the economic ideas involved and the way they are …”

Titelei/Inhaltsverzeichnis S. 2-14

„… : monetary and tax policy in the EU 65 3.2.3. Legitimising policy ideas: elites, media and the public …” „… Common Consolidated Company Tax Base Centre of Decisions for Economic Policy Christlich Demokratische …” „… : Key governance structures in the political economy 31 Table 2.3: Modes of EU economic policy-making 36 …”

Developing thematic categories and coding guidelines S. 118-122

„… policy interpretations and courses of action. For 119 instance, the fact that tax rates have dropped in …” „… and with which goal. Should tax policy coordination mainly be used to avoid allocative distortions? Or …” „… as tax or monetary policy coordination as positive? This process is known as coding; the coding …”

European initiatives: a historical outline S. 191-193

„… effects of tax issues on the internal market advising: 192 “(…) to eliminate disparities of a tax policy …” „… discussion, this part examines the ways, in which the EU has dealt with issues of corporate tax harmonisation …” „… . When were the first initiatives to harmonise taxes? And which elements characterise the current …”

The Commission and the 1975 directive: a progressivity approach S. 193-197

„… highlights the problems of different tax systems in the Common Market and aims “to contribute to greater …” „… efficiency, effectiveness, simplicity and transparency in company tax systems, in particular by reducing …” „… possibilities for tax avoidance in the EU. Yet, as highlighted by some scholars, it does not prevent the problem …”

Data collection and sampling techniques S. 109-115

„… countries than in the case of tax policy coordination. The study draws on Germany and France as both …” „… utterances made with respect to tax and monetary policy coordination in the EU and the countries under …” „… : Key words for relevance sampling Tax policy Monetary policy English German French German Corporat* tax …”

Secondary Literature S. 257-275

„… ) “Tax policy-making in the United Kingdom” London: Heinemann. Roe, E. (1994) “Narrative Policy Analysis …” „… Policy” Washington: Brookings Inst. Pechman, J. A. (1985) ed., “Who paid the taxes, 1966-1985” Washington …” „… : Routledge. Radaelli, C. (1998) “Policy Narratives in the European Union: The Case of Harmful Tax Competition …”

The role of issue salience and governance success S. 241-244

„… the member states due to unanimity in many policy fields. The analysis demonstrated that the …” „… with society and the historical context. Just because a tax reform is relevant in Germany, does not …” „… relates to governance outcomes, the research explored the extent to which European tax and monetary issues …”

Reform discourses and the evolution of European tax governance S. 233-236

„… Neutrality approach Policy Aim To establish tax neutrality To curb harmful tax competition Problem …” „… that European policy-making is to some extent the outcome of a circular mechanisms, in which political …” „… and the evolution of European tax governance The aim of this concluding section is to sum up the …”

Primary Literature S. 275-282

„… Economic Literature, Vol. 38, No. 3, pp. 595-613. Wilson, J. D. (1999) “Theories of Tax Competition …” „… ” National Tax Journal, Vol. 52, No.2, p. 269. Wolf, D. (1999) “Integrationstheorien im Vergleich …” „… . (2000) “Government’s little helper: U.S. press coverage of foreign policy crises, 1946-1999” in …”

Country selection: EU, Germany, France and the UK S. 107-109

„… interpretation. As discussed in Chapter 3, European agreements on tax and monetary policy issues are/were subject …” „… countries than in the case of tax policy coordination. The study draws on Germany and France as both …” „… results of economic policy-making in the EU. Although these countries may not represent the European …”

Policy ideas and European governance success S. 244-246

„… 244 7.3. Policy ideas and European governance success While the distribution of information …” „… predictable; whether a policy idea is perceived as appropriate is thus subject to empirical inquiry. How did …” „… reforms. Only the Code of Conduct received unconditional support. The analysis demonstrated that tax …”

Ideas: a conceptual account S. 59-65

„… . For example Radaelli (1997, 1998) investigates the dynamics of tax policy processes in the EU by …” „… policy in international economics. 65 3.2.2. Economic ideas: monetary and tax policy in the EU The …” „… project.14 Both in the field of tax and monetary policy different stories have been proposed. They differ …”

Cross-case and over-time comparison: explanations and arguments S. 103-107

„… than it is with the case of tax policy. A well-functioning economic governance system is of crucial …” „… means that monetary and tax policy are not only analysed at period T2 but the outcome at T2 is …” „… “national” policy interpretation. As discussed in Chapter 3, European agreements on tax and monetary policy …”

Political communication in the EU: elites, media and the public S. 248-251

„… business tax policy among political leaders and socio-economic elites. It is the goal of this part to …” „… salience to political leaders the media did not take on the issue of direct taxes in the Common Market. The …” „… independent role with respect to European tax reforms. Also the other three cases show that media reporting …”

The 1997 Code of Conduct: the emergence of a consensus S. 232-233

„… represents a case of governance “success” of EU decision-making. Although the appropriateness of an EU tax …” „… agreement was highly contested in Britain and in Germany by key policy makers and societal groups, the Code …” „… hypotheses. With the finalisation of the Single Market and the prospect of EMU, the debate on tax cooperation …”

Critical evaluation and outlook S. 251-256

„… and intervention have negative effects was increasingly shared in the areas of tax and monetary policy …” „… role in the shaping elite opinion and, through it, economic policy-making as decision makers rely on …” „… advances of European integration: spill-over effects, policy interdependencies and national interests have …”

The neofunctional perspective on European integration S. 43-50

„… different institutional rules: while monetary policy is managed supranationally, tax policy is subject to a …” „… interpretations of tax and monetary policy in economic theory? The models discussed represent ideal types, which …” „… policy-making process into account. Who are the decision makers? And whose ideas are publically disseminated and …”

Corporate taxation in Europe: origins, changes and priorities S. 185-191

„… appropriateness of European cooperation remained contested in this policy field. Although European tax cooperation …” „… attempt to create corporate tax rules in the EEC was not realised. The Community had placed business …” „… investigating the two European tax39 reforms it is to better understand why soft European governance structures …”

The construction of soft and supranational governance structures S. 246-248

„… business tax policy among political leaders and socio-economic elites. It is the goal of this part to …” „… , the reform is more successful. A common frame such as a “stability union” or “unfair tax competition …” „… discursive institutionalist viewpoint. What determines governance success? And can policy discourses …”

A framework for analysis and guiding research hypotheses S. 93-98

„… tax and monetary policy cooperation. But will this automatically lead to new supranational …” „… by simplifying assumptions or certain ideas. How can tax and monetary policy best contribute to …” „… Business Taxation are just two example of this trend. While policy coordination among member states is …”

The bargaining-oriented perspective S. 50-55

„… shortcomings. Germany and the UK are the main vetoplayers in the case of tax policy (Chapter 4). A variety of …” „… and policy conflicts Pure Coordination (Positive-sum game) Battle of the Sexes (Mixed-game) Pure …” „… certain EMU interpretation becomes accepted as the dominant policy idea. For this, not only communication …”

Scope of research: case and country selection S. 23-25

„… compare four cases of monetary and tax policy cooperation (Table 4.1), the research builds on the idea of …” „… causal mechanism of this process lies in policy discourses, which links the choices taken by European …” „… proposed hypotheses. The focus of this investigation is on economic policies: monetary, fiscal and tax …”

The current state of European economic governance S. 34-37

„… policy coordination. Tax, fiscal and employment issues all form part of intermediary forms of …” „… European economic policy-making. In which fields have European institutions taken on policy competences …” „… policy-making Policy Field Level of coordination Obligation to comply Governancestructure Monetary Policy EU …”

Decision-making rules and actors S. 79-86

„… , necessitated such a procedure. Different than the case of tax policy, it therefore was not only based on a …” „… consensus must emerge with respect to if and how tax and monetary policy should be coordinated in the EU …” „… policy ideas do not simply float out there and somehow gain dominance but that public policy-making …”

Leaders and elites in France and Germany S. 160-167

„… the fields of tax, structural and social policy. In other words, he did not reject the idea of an …” „… policy-making. The study is based on secondary data as well as on a qualitative content analysis of primary …” „… traditional approach in economic policy-making towards a more liberalised, decentralised and privatised …”

A qualitative case study approach S. 99-103

„… tax policy) and the actors to be investigated. Second, the objective is to put forward the research …” „… . Decisions taken in the field of monetary and tax policy are based on unanimity in the Council. The Council …” „… institutions is causally linked to the emergence of a coherent European policy discourse among antagonistic …”

The Commission and the Werner Plan S. 132-137

„… policy-making. To capture these two dimensions the elite and the public discourse on the planned monetary reform …” „… Plan The Commission as the formal agenda initiator has an important role in the European policy-making …” „… monetary policy-making. Was the Werner reform perceived as relevant and appropriate or were the goal and …”

Summary: methodological considerations S. 122-124

„… which measures to use and with which goal. Should tax policy coordination mainly be used to avoid …” „… straightforward. The literature review narrowed the empirical focus to a key variable, the role of policy ideas …” „… particularly necessary in this project as the role of policy ideas has not yet been thoroughly explored so that …”

Research aims and objectives S. 22-23

„… Commission’s formal policy proposals. What are the ideas about tax and monetary policy coordination in the EU …” „… investigation is on economic policies: monetary, fiscal and tax policy, which unite on a number of …” „… employment. Differences do not only lie in the degree of centralisation of a policy in the EU but also as …”

A qualitative content analysis based on thematic structuring S. 115-118

„… and beliefs with respect to the policy issues under consideration? Policy makers and other collective …” „… compare the policy ideas. They are differentiated with respect to the extent to which a European or …” „… elaborated with policy ideas as the independent and European governance as the dependent variable of the …”

Scientific contribution of the study S. 15-19

„… economic areas such as tax, fiscal and employment policy the member states have introduced common rules. To …” „… tax and monetary policy cooperation. But will this automatically lead to new supranational …” „… economic policy-making in the EU is often perceived as aloof and distant by European citizens …”

Legitimising policy ideas: elites, media and the public S. 72-79

„… approach is applied to monetary and tax policy in the EU. But what happens with these ideas? How do they …” „… actor in the policy-making process. Different than the indexing theory, some scholars suggest that the …” „… policy ideas do not simply float out there and somehow gain dominance but that public policy-making …”

Drawback and benefits of European economic governance structures S. 37-42

„… policy decisions. Also in other economic policy cases such as tax or wage policy, national agents do no …” „… of economic policy-making. With the advancement of globalisation and particularly with further …” „… dominant position in monetary policy-making. Other countries that had pegged their currencies to the …”

Introducing key terms S. 19-22

„… Commission’s formal policy proposals. What are the ideas about tax and monetary policy coordination in the EU …” „… and develops a discursive institutionalist framework to uncover the role of issues-specific policy …” „… discussions on European integration dynamics and policy discourses, it also provides insights to …”

Towards a framework of social constructivism S. 55-59

„… policy-making in the world. He argues that Keynes offered a new set of ideas for understanding the functioning …” „… intellectual climate of policy-making in the world, the diffusion of the ideas varied across countries …” „… both scholars is on the underlying ideational structures and the implications this has on policy-making …”

Leaders and elites in France and Germany S. 137-144

„… monetary policy-making. Was the Werner reform perceived as relevant and appropriate or were the goal and …” „… support for the CAP and 30 “Dirigism” or “etatism” refer to the post-war economic policy-making of …” „… support the Community plans? The next section addresses these issues and analyses the public policy …”

The European communicative discourse S. 86-93

„… European decision-making system and the roles of the main political actors. Both, tax and monetary policy …” „… imposed upon by one actor but policy-making is consensusdriven in the Council. However, while the Council …” „… required a policy consensus in the Council. Nonetheless, expert groups and the Commission play an essential …”

doi.org/10.5771/9783845231556

Andreas Kammer - Die Politische Ökonomie der Umverteilung

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Andreas Kammer

Die Politische Ökonomie der Umverteilung

Series: Comparative Politics - Vergleichende Politikwissenschaft

Volume 3 2013

Results in this title

Literatur S. 241-259

„… : Princeton Univ. Press.Alt, James/Preston, Ian/Sibieta, Luke (2010): The Political Economy of Tax Policy. in …” „… . 30: 741-803. Basinger, Scott/Hallerberg, Mark (1998): Internationalization and Changes in Tax Policy …” „… . Stanford University. Ganghof, Steffen (1999): Adjusting National Tax Policy to Economic …”

Titelei/Inhaltsverzeichnis S. 2-10

„… . Methodik und Konzeption: Von der problemorientierten zur interaktionsorientieren Policy-Perspektive 1237.1 …” „… . Tax-Mix-Argument 49"3.1.4. Spielarten des Kapitalismus 53"3.2. Bewertung der Theorieansätze und Hypothesenbildung …”

Methodische Innovation und Mikroevidenz S. 107-118

„… Wohlfahrtsstaatlichkeit abbilden, die auf Policy-Effekten beruhen.Für den Fall Deutschlands ist innerhalb des gesamten …” „… , beziehungsweise sogar leicht regressiv (»All Taxes«). Weder das deutsche, noch das britische Steuersystem ist zu …”

doi.org/10.5771/9783845248264

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