The Influence of Party Competition on Post-War UK Tax Rates

Bibliographic Data

ID6326232
AuthorsOliver Morrissey (0000-0002-4373-3170), Sven Steinmo (0000-0003-3162-8741)
Year1987
Volume15
Issue4
Pages195-206
Publication date1987-01-10
Peer ReviewedYes
Open AccessNo
TypeARTICLE
VenuePolicy & Politics (JOURNAL)
Journal identifiersISSN: 0305-5736 • E-ISSN: 1470-8442
PublisherBristol University Press (PUBLISHER • GB)
DOI10.1332/030557387782455254
OpenAlexW2003481755
LanguageEN
Citations received9

This paper is concerned with the influence of the British system of ‘party government’ on tax policy outputs. It has been argued that parties make little difference (Rose, 1984) and have only a minimal influence on the trends in tax revenues (Karran, 1985). This paper examines the post-war trends in the rates of income tax, corporation tax and consumption taxes in the UK. It is argued that there is a relationship between the trend in tax rates and the party in office. Hence, we conclude that parties do make a difference to the distribution of the tax burden, that this difference has recently been more pronounced, that it can be important to taxpayer/voters and that partisan influences have been detrimental to the development of the UK tax system

Ad valorem tax · Consumption (sociology · Consumption tax · Corporation · Direct tax · Economic policy · Economics · Indirect tax · Macroeconomics · Public economics · Tax avoidance · Tax competition · Tax reform · Taxpayer · Value-added tax · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies · Finance

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