Between distribution and allocation

Growth Models, Sectoral Coalitions and the Politics of Taxation Revisited

Datos Bibliográficos

ID3136117
AutoresLukas Haffert (0000-0002-3594-0049, University of Zurich, autor de correspondencia), Daniel Mertens (0000-0002-2194-8293, Goethe University Frankfurt)
Año2021
Volumen19
Número2
Páginas487-510
Fecha de publicación2021-07-30
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaSocio-Economic Review (JOURNAL)
Identificadores de la revistaISSN: 1475-1461 • E-ISSN: 1475-147X
EditorialOxford University Press (PUBLISHER • GB)
DOI10.1093/ser/mwz038
OpenAlexW2965470632
IdiomaEN
Citas recibidas24
Referencias citadas47

Comparative political economists typically analyze taxation as a matter of distribution. This article, by contrast, develops an allocational explanation of tax policy choices: as taxes channel resources into some economic activities and restrain others, they become subject to the allocational concerns of different sectors of the economy. We argue that sectoral coalitions straddling the class divide substantially influence the development of tax systems, and that the power of these coalitions is associated with differences in growth models. Employing a mixed methods approach, we first demonstrate a systematic association between growth models and consumption taxation across advanced capitalist countries. Afterward, we study the German value-added tax increase in 2005 to illustrate the political dynamics behind this result. In this debate, an export sector coalition prevailed over a domestic sector coalition that strongly opposed the reform. We conclude by discussing the wider implications for the study of taxation and comparative capitalism

Capitalism · Consumption (sociology) · Distribution (mathematics) · Economic system · Economics · German · Political science · Politics · Power (physics) · Public economics · Sociology · Corporate Taxation and Avoidance · Social Policy and Reform Studies · Taxation and Compliance Studies