New Divides in the Politics of Taxation?

Abstract

In comparative political economy of both industrialized and emerging market economies new political divides have taken a prominent place: the discussions about insider-outsider conflicts, problems of new social risks and informality are just three examples. Most of these contributions, so far, have dealt with the political consequences for the spending side of the welfare state: demand for redistribution, targeting of social policies etc. But, if the supposition of new divides is a correct one, how does this affect the politics of taxation? And what role does the tax system itself play in the political mobilization of new divides? The panel invites all types contributions to these questions which are (inherently or explicitly) comparative in nature.