78 research outputs found

    How labour ended up taxing itself: the political consequences of a century of self-transformation of the German welfare state

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    This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying parameters of tax systems have changed over time. In particular these are the existence of a mature welfare state and the significance of real wages as a tax base. Moreover, the paper selectively uses comparisons with the United Kingdom (UK) to show that where these conditions are absent the structure of the tax system is very different and taxes labour much less than in Germany. In this sense the British selftransformation of the welfare state has had very different political consequences than the German ; Das Diskussionspapier untersucht die langfristige Entwicklung des Steuersystems in Deutschland und erklĂ€rt, warum die politische Linke sich in zunehmendem Maße selbst besteuert. Dazu werden die zweiten HĂ€lften des 19. und 20. Jahrhunderts miteinander verglichen, um zu zeigen, dass die zugrunde liegenden Rahmenbedingungen des Steuersystems sich verĂ€ndert haben. Zu letzteren zĂ€hlen insbesondere der Wohlfahrtsstaat und die Reallöhne als Steuerbasis. Zudem werden Vergleiche mit der Entwicklung im Vereinigten Königreich gezogen. Dadurch wird deutlich, dass, wo diese Rahmenbedingungen sich anders entwickelt haben, sich auch das Steuersystem anders entwickelte, und dass vor allem Arbeitnehmer weniger besteuert werden. In diesem Sinne hatte die Selbsttransformation des britischen Wohlfahrtsstaates ganz andere politische Konsequenzen als die deutsche. --

    Regional Input on the Social Dimension of Ezoneplus: Belgium, The Netherlands, France, Austria, and Germany

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    This Regional Input is a supplement to Ezoneplus Working Paper No. 13 on the Social Dimension of the Eastward Enlargement of the Eurozone. Within Ezoneplus the Social Dimension is a hybrid in the sense that it addresses both the reshaping of certain policies and the socio-political repercussions an Eastward enlargement of the euro-zone may have. Correspondingly, key questions to be answered can be grouped under two headings: Firstly, what kind of external shocks does EU enlargement, and more specifically, the enlargement of EMU produce on national and EU policies? The three policy areas here to be inspected are social security systems, labour market regulation, and EU structural and agricultural policy. Secondly, how do national societies and political systems respond to these new constraints? This implies both potential social conflicts enhanced by the enlargement process, as well as their implications for national policy-making. In order to combine both topics, we suggest an analysis using insights of modern political economy. In brief, this is to say that rational political actors act in response to Ezoneplus in a way predictable once the socioeconomic outcomes of the enlargement process have been analysed.Regional Input, Belgium, The Netherlands, France, Austria, Germany

    The end of work or work without end? The role of voters' beliefs in shaping policies of early exit

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    The rise and fall of policies regulating early exit from labour markets remains enigmatic for comparative politics. Most explanations focus on structural or institutional causes. A missing source of national variation, this discussion paper argues, lies in cross-country differences in voters attitude. Whereas in some European countries voters would not think that there is a trade-off between the employment of older and younger workers, in others this is a dominant paradigm. I describe these differences in opinion, as well as their potential and limits for explaining reform in this policy area. A multi-level analysis of Eurobarometer data shows that low employment rates and high levels of labour market regulation lead more people to believe in such a trade-off. This belief is rather the result of voters perceptions of how labour markets work than the result of their personal situation. -- Der vergleichenden Politikwissenschaft fĂ€llt es schwer, den Aufstieg und Niedergang von Politiken, die das vorzeitige Ausscheiden aus dem Erwerbsleben bestimmen, zu verstehen. Die meisten ErklĂ€rungen hierzu ziehen strukturelle oder institutionelle Ursachen heran. In diesem Diskussionspapier wird argumentiert, dass eine fehlende Quelle nationaler Variation in unterschiedlichen Einstellungen von WĂ€hlern liegt. WĂ€hrend in manchen europĂ€ischen LĂ€ndern WĂ€hler nicht an einen Zielkonflikt zwischen der BeschĂ€ftigung Ă€lterer und jĂŒngerer Arbeitnehmer glauben, ist dies in anderen ein starkes Paradigma. Ich skizziere die Unterschiede in den Meinungen und diskutiere, inwiefern sie zur ErklĂ€rung von Reformprozessen beitragen. Eine Mehrebenenanalyse von Eurobarometerdaten zeigt, dass niedrige BeschĂ€ftigungsraten und hoher KĂŒndigungsschutz eher Menschen dazu bringen, an diesen Zielkonflikt zu glauben. Der Glaube an den Zielkonflikt ist weniger das Resultat der tatsĂ€chlichen, persönlichen Situation der WĂ€hler, als vielmehr ein Produkt dessen, wie Menschen die Funktionsweise des Arbeitsmarktes wahrnehmen.

    Which Way to Converge? The Europeanisation of National Tax Systems

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    In this article we investigate in how far European Integration stimulates policy convergence in various subfields of tax policy. We see that several causal mechanisms contribute to an EU-wide convergence of tax policies: imposition, competition, harmonization and learning/ communication. Whereas personal income taxation does not exhibit strong EU-specific reasons for policy convergence, corporate income taxation is spurred by deeper market integration and imposition through the ECJ. More importantly, EU harmonization and (strategic forms) of learning within EU member states have had a direct and noticeable impact on national systems of VAT and excise taxation

    Political Economy of Infrastructure Investment Allocation: Evidence from a Panel of Large German Cities

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    This paper proposes a simultaneous-equation approach to the estimation of the contribution of infrastructure accumulation to private production. A political-economy model for the allocation of public infrastructure investment grants is formulated. Our empirical findings, using a panel of large German cities for the years 1980, 1986, and 1988, suggest that cities ruled by a council sharing the State (‘Bundesland’) government's current political affiliation were particularly successful in attracting infrastructure investment grants. With regard to the contribution of infrastructure accumulation to growth, we find that public capital is a significant factor for private production. Moreover, at least for the sample studied, we find that simultaneity between output and public capital is weak; thus, feedback effects from output to infrastructure are negligible. ZUSAMMENFASSUNG - (Politische Ökonomie der Allokation von Infrastrukturinvestitionen: Empirische Evidenz von einem Paneldatensatz großer deutscher StĂ€dte) Dieses Papier verwendet ein simultanes Gleichungssystem zur SchĂ€tzung des Beitrags von Infrastrukturinvestitionen zu regionalem Wachstum. Ein polit-ökonomisches Modell der Allokation von Finanzzuweisungen fĂŒr öffentliche Investitionen in Infrastruktur wird formuliert. Unsere empirischen Ergebnisse basierend auf einem Paneldatensatz fĂŒr große deutsche StĂ€dte in den Jahren 1980, 1986 und 1988 deuten darauf hin, dass StĂ€dte, deren Mehrheit im Stadtrat die selbe politische "Couleur" wie die Landesregierung hatte, erfolgreicher bei der Zuteilung von Finanzzuweisungen waren. Im Hinblick auf den Beitrag der Infrastrukturakkumulation auf das Wachstum finden wir, dass öffentliches Kapital ein wichtiger Faktor fĂŒr die private Produktion ist. Weiterhin, zumindest fĂŒr den untersuchten Zeitraum, finden wir, dass die SimultanitĂ€t zwischen Output und öffentlichem Kapital gering ist; daher sind Feedback-Effekte von Output zur Infrastruktur vernachlĂ€ssigbar.

    New politics in German labour market policy? The implications of the recent Hartz reforms for the German welfare state

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    The twin predicaments of German labour market performance and welfare state performance triggered an ongoing debate on reforming the German model. Recently, this debate has yielded an outcome in the form of the so-called Hartz laws, a bundle of labour market policies aimed at the reduction of unemployment and the decrease of non-wage labour costs. The Hartz reforms have played a prominent role in the public discussion, but are they really a watershed as both optimists and pessimists claim? In this article we argue that the Hartz reform is one of the most ambitious German reform projects since World War II, and embed it in an international context. We discuss three views of policy reform: reform as a process of policy-learning, as a process of competitive realignment and as a process of reinforcing path dependence. We show which of the three paradigms accounts for what part of the political result. We find evidence for both policy diffusion and retrenchment, but these follow a traditional German pattern: reforms within institutions rather than of institutions. -- Die Probleme des deutschen Arbeitsmarktes und Sozialstaates als Ganzes haben eine anhaltende Debatte ĂŒber die Reform des deutschen Wohlfahrtsstaatsmodells ausgelöst. Die Hartz-Reformen können als ein wesentliches Ergebnis dieser Debatte angesehen werden. Hartz hat mehr als jede andere Reform die öffentliche Diskussion der vergangenen zwei Jahre bestimmt. Aber sind die Reformergebnisse wirklich das, was Optimisten und Pessimisten von ihnen erwarten? In diesem Artikel argumentieren wir, dass die Hartz-Reformen tatsĂ€chlich eines der ehrgeizigsten Reformprojekte in Deutschland seit dem 2. Weltkrieg sind und beleuchten die Reformen dabei aus einer internationalen Perspektive. Als analytischen Bezugsrahmen diskutieren wir drei Sichtweisen von Politikreformen: Reformen als Policy-Lernen, Reformen als Anpassungsprozess im globalen Wettbewerb und Reformen als Prozess, der die PfadabhĂ€ngigkeit weiter stĂ€rkt. Wir zeigen, welches Paradigma welchen Teil der Reform erklĂ€ren kann. Es lassen sich sowohl fĂŒr das Policy-Lernen als auch den RĂŒckbau des Sozialstaates Anhaltspunkte finden, allerdings folgen diese einem typisch deutschen Muster: eher Reformen innerhalb der Institutionen als die Reform der Institutionen selbst.

    The Contribution of Local Public Infrastructure to Private Productivity and Its Political-Economy: Evidence from a Panel of Large German Cities

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    TThis paper proposes a simultaneous-equation approach to the estimation of the contribution of infrastructure accumulation to private production. A political economy model for the allocation of public infrastructure investment grants is formulated. Our empirical findings, using a panel of large German cities for the years 1980, 1986, and 1988, suggest that cities ruled by a council sharing the State ('Bundesland') government's current political affiliation were particularly successful in attracting infrastructure investment grants. With regard to the contribution of infrastructure accumulation to growth, we find that public capital is a significant factor in private production. Moreover, at least for the sample studied, we find that simultaneity between output and public capital is weak; thus, feedback effects from output to infrastructure are negligible. ZUSAMMENFASSUNG - (Der Beitrag lokaler öffentlicher Infrastruktur zur privaten ProduktivitĂ€t und seine politische Ökonomie: Empirische Evidenz von einem Paneldatensatz großer deutscher StĂ€dte) Dieses Papier verwendet ein simultanes Gleichungssystem zur SchĂ€tzung des Beitrags von Infrastrukturinvestitionen zu regionalem Wachstum. Ein polit-ökonomisches Modell der Allokation von Finanzzuweisungen fĂŒr öffentliche Investitionen in Infrastruktur wird formuliert. Unsere empirischen Ergebnisse basierend auf einem Paneldatensatz fĂŒr große deutsche StĂ€dte in den Jahren 1980, 1986 und 1988 deuten darauf hin, dass StĂ€dte, deren Mehrheit im Stadtrat die selbe politische "Couleur" wie die Landesregierung hatte, erfolgreicher bei der Zuteilung von Finanzzuweisungen waren. Im Hinblick auf den Beitrag der Infrastrukturakkumulation auf das Wachstum finden wir, dass öffentliches Kapital ein wichtiger Faktor fĂŒr die private Produktion ist. Weiterhin, zumindest fĂŒr den untersuchten Zeitraum, finden wir, dass die SimultanitĂ€t zwischen Output und öffentlichem Kapital gering ist; daher sind Feedback-Effekte von Output zur Infrastruktur vernachlĂ€ssigbar.Local Infrastructure, Intergovernmental Grants, Productivity

    Why the lump of labour fallacy helps explain some countries being more anti-austerity than others

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    Why do citizens in some countries oppose austerity policies more forcefully than citizens in other states, even when the impact of such policies on living standards is relatively similar? Achim Kemmerling presents a psychological explanation for this variation in opinions across Europe. He argues that countries with a stronger belief in the ‘zero-sum’ nature of labour markets are more likely to oppose austerity measures

    From Convergence to Diffusion: The EU's influence on national tax systems. ACES Cases No. 2011.2

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    In this article I investigate to what extent European Integration stimulates policy convergence and diffusion of various forms of tax policy. Using a mixed-methods design, I find that several causal mechanisms contribute to an EU-wide diffusion of tax policies: imposition, competition, harmonization and learning/communication. I show that these mechanisms have different effects on different forms of taxation. Even if the ultimate outcome of this influence only in few cases leads to unconditional convergence, the EU has markedly accelerated policy diffusion among its member states

    How labour ended up taxing itself : the political consequences of a century of self-transformation of the German welfare state

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    This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying parameters of tax systems have changed over time. In particular these are the existence of a mature welfare state and the significance of real wages as a tax base. Moreover, the paper selectively uses comparisons with the United Kingdom (UK) to show that where these conditions are absent the structure of the tax system is very different and taxes labour much less than in Germany. In this sense the British selftransformation of the welfare state has had very different political consequences than the German
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