Skip to main content

ETHNOS_APP

Home • Search • Journals • List 0

Left without choice? Economic ideas, frames and the party politics of value-added taxation

Bibliographic Data

ID3125292
AuthorsAchim Kemmerling (0000-0002-1001-4102, corresponding author)
Year2016
Pagesmww034
Publication date2016-12-23
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenueSocio-Economic Review (JOURNAL)
Journal identifiersISSN: 1475-1461 • E-ISSN: 1475-147X
PublisherOxford University Press (OUP) (PUBLISHER)
DOI10.1093/ser/mww034
OpenAlexW2561628579
LanguageEN
Citations received8
References cited63

This article investigates how different ideas about value-added taxation (VAT) frame the partisan politics of the welfare state. It employs a content analysis of German and British politicians' motives in parliamentary debates on whether and why to increase VAT rates. A qualitative comparison reveals that there are remarkable differences between the two countries. In Germany, there is a clear and consistent shift in the efficiency frame from macroeconomic condemnation to microeconomic appraisal even among left politicians. This is not visible in British debates, where traditional partisan contestation prevails. The difference in efficiency frames is closely related to unemployment becoming a much more salient issue in Germany than in the UK. The quantitative analysis shows that speakers are indeed more likely to mention the efficiency frame when they are concerned about the labour market

Economics · Frame (networking · German · Macroeconomics · Market economy · Political economy · Political science · Politics · Positive economics · Salient · State (computer science · Unemployment · Value (mathematics · Welfare · Welfare state · Electoral Systems and Political Participation · Law · Political and Economic history of UK and US · Social Policy and Reform Studies

  • The cultural foundations of economic categories

    Open Access•Yair Kaldor•Socio-Economic Review•2021

  • Between distribution and allocation

    Open Access•Lukas Haffert, Daniel Mertens•Socio-Economic Review•2021

  • OUP accepted manuscript

    Yair Kaldor•Socio-Economic Review•2018

  • Progressing regressively

    Open Access•Bastiaan Van Ganzen, B N van Ganzen•Journal of European Integration•2024

  • Building a tax state in the 21st century

    Open Access•Julian Limberg•World Development•2022

  • Consumption Taxation in the European Economic Community

    Open Access•Lukas Haffert, Daniel F Schulz•JCMS Journal of Common Market…•2020

  • Growth models and voter preferences

    Open Access•Erik Neimanns, Lucio Baccaro•Journal of European Public Policy•2025

  • No direct taxation without new elite representation

    Open Access•Patrick Emmenegger, Lucas Leemann et al.•European Journal of Political…•2021

  • Taxation and democracy

    Sven Steinmo•Taxation and democracy•1993

  • Rich DemocraciesPolitical Economy, Public Policy, and Performance

    Harold L Wilensky•Rich Democracies•2002

  • Just Taxes

    Open Access•M J Daunton, Martin Daunton•Just Taxes•2002

  • Maps of Bounded Rationality

    Daniel Kahneman•American Economic Review•2003

  • The Oxford Handbook of Political Communication

    Kate Kenski, Kathleen Hall Jamieson•The Oxford Handbook of Political…•2017

  • Varieties of Capitalism

    Open Access•Peter A Hall•Emerging Trends in the Social and…•2015

  • Taxing Work

    Open Access•Thomas R Cusack, Pablo Beramendi•SSRN Electronic Journal•2003

  • Taxation, Wage Bargaining, and Unemployment

    Open Access•Isabela Mares•Taxation, Wage Bargaining, and…•2006

  • Regressive Taxation and the Welfare State

    Open Access•Junko Kato•Regressive Taxation and the…•2003

  • Jobs with Equality

    Open Access•Lane Kenworthy•Jobs with equality•2008

  • Varieties of Capitalism

    Peter A Hall, David Soskice•Varieties of Capitalism•2001

  • Ideas and Foreign Policy

    Judith Goldstein, Robert O Keohane•Ideas and Foreign Policy•2019

  • Dismantling the Welfare State?

    Open Access•Paul Pierson•Dismantling the Welfare State?•1994

  • Restructuring the British Welfare State

    Martin Rhodes•Welfare and Work in the Open…•2000

  • Elections in Western Europe since 1815

    Open Access•Daniele Caramani•Elections In Western Europe…•2000

  • Political Parties, Growth and Equality

    Open Access•Carles Boix•Political Parties, Growth and…•1998

  • The Decline of the Death Penalty and the Discovery of Innocence

    Open Access•F R Baumgartner, Suzanna L De Boef et al.•The Decline of the Death Penalty…•2001

  • The Media’s Role in America’s Exceptional Politics of Inequality

    Open Access•Carole Viola Bell, Robert M Entman•The International Journal of…•2011

  • Media Framing of Capital Punishment and Its Impact on Individuals' Cognitive Responses

    Frank E Dardis, F R Baumgartner et al.•Mass Communication & Society•2008

  • The Evolution of Policy Ideas

    Open Access•Sven Steinmo•The British Journal of Politics…•2003

  • How Labour ended up taxing itself and why it matters

    Open Access•Achim Kemmerling•Journal of European Social Policy•2014

  • Tax mixes and the size of the welfare state

    Open Access•Steffen Ganghof•Journal of European Social Policy•2006

  • How regressive are indirect taxes? A microsimulation analysis for five European countries

    Open Access•André Decoster, Jason Loughrey et al.•Journal of Policy Analysis and…•2010

  • Tax complexity and fiscal illusion

    Open Access•Bruno Heyndels, Carine Smolders•Public Choice•1995

  • Policy Learning, Policy Diffusion, and the Making of a New Order

    Open Access•Covadonga Meseguer•The Annals of the American…•2005

  • Globalization, European integration and the discursive construction of economic imperatives

    Cameron Hay, Colin Hay et al.•Journal of European Public Policy•2002

  • Does Europeanization lead to policy convergence? The role of the Single Market in shaping national tax policies

    Achim Kemmerling•Journal of European Public Policy•2010

  • Natural Sentences as Valid Units for Coded Political Texts

    Open Access•Thomas Däubler, Kenneth Benoit et al.•British Journal of Political…•2012

  • The Fiscal Contract

    Open Access•Jeffrey F Timmons•World Politics•2005

  • Divergent framing

    Conny Roggeband, R Vliegenthart•West European Politics•2007

  • Issue Framing Effects on Belief Importance and Opinion

    Thomas E Nelson, Zoe M Oxley•The Journal of Politics•1999

  • On the Limits of Framing Effects

    James N Druckman•The Journal of Politics•2001

  • Rising Inequality and the Politics of Redistribution in Affluent Countries

    Open Access•Lane Kenworthy, Jonas G Pontusson•Perspectives on Politics•2005

  • Tax mixes, welfare states and employment

    Achim Kemmerling•Journal of European Public Policy•2005

  • Tax Policy in an Era of Internationalization

    Duane Swank•International Organization•2006

  • Paradigms and Paradox

    Open Access•Mark Blyth•Governance•2013

  • Forum Section

    Open Access•F R Baumgartner, Christine Mahoney•European Union Politics•2008

  • Taxing work

    Open Access•Thomas R Cusack, Pablo Beramendi•European Journal of Political…•2006

  • "Any More Bright Ideas?" The Ideational Turn of Comparative Political Economy

    Mark Blyth, Mark M Blyth et al.•Comparative Politics•1997

  • Integrating Ideas into Policy-Making Analysis

    Open Access•E Bleich•Comparative Political Studies•2002

  • Does Discourse Matter in the Politics of Welfare State Adjustment

    Open Access•Vivien A Schmidt•Comparative Political Studies•2002

  • When Do Ideas Matter

    Open Access•James I Walsh•Comparative Political Studies•2000

  • How Do Ideas Matter

    Open Access•Alan M Jacobs•Comparative Political Studies•2009

  • Internationalization and Changes in Tax Policy in OECD Countries

    Open Access•Mark Hallerberg, Scott Basinger•Comparative Political Studies•1998

  • The Dynamics of Political Attention

    Open Access•Will Jennings, Peter John•American Journal of Political…•2009

  • The New Political Economy of Taxation in Advanced Capitalist Democracies

    Duane Swank, Sven Steinmo•American Journal of Political…•2002

  • How to Analyze Political Attention with Minimal Assumptions and Costs

    Open Access•Kevin M Quinn, Burt L Monroe et al.•American Journal of Political…•2010

  • Social Democracy Constrained

    Open Access•Pablo Beramendi, David Rueda•British Journal of Political…•2007

  • Framing Theory

    D Chong, James N Druckman•Annual Review of Political Science•2007

  • Policy Paradigms, Social Learning, and the State

    Peter A Hall•Comparative Politics•1993

  • Framing

    Open Access•Robert M Entman•Journal of Communication•1993

  • Labour market coordination and the evolution of tax regimes

    C J Martins, Cathie Martins et al.•Socio-Economic Review•2015

  • Taxation and the worlds of welfare

    Monica Prasad, Yingying Deng•Socio-Economic Review•2009

  • Optimal Taxation in Theory and Practice

    Open Access•N Gregory Mankiw, Matthew Weinzierl et al.•The Journal of Economic…•2009

  • Remodeling the Competition for Capital

    Open Access•Scott J Basinger, Scott Basinger et al.•American Political Science Review•2004

  • Ideas & Foreign Policy

    Francis Fukuyama, Judith Goldstein et al.•Foreign Affairs•1994

  • Institutional analysis and the role of ideas in political economy

    Open Access•John L Campbell•Theory and Society•1998

Unique citing works8
Citations per year1
Citation span2018 - 2025 (8)
Citation velocityrecent
Highly citedNo
Citation typesNeutral: 8

Tools

Open DOISci-HubOpen Access
Ethnos_APP • Open Source Project • MIT License • Frontend v2.0.0 • Privacy and Cookies • API Documentation: api.ethnos.app/docs • API Source Code: GitHub • DOI: 10.5281/zenodo.17049435 • Frontend Source Code: GitHub • DOI: 10.5281/zenodo.17050053 • cruz.rio.br • Expectantes Misericordiae