The research project aims at contributing to a better understanding of the effect of political factors on national tax policy. In particular, the interaction of the ideological positions of political actors/parties and the perception of restrictions in tax policy will be examined: at the one hand it has to be expected that globalization – albeit with some time lag – affects the party platforms concerning tax policy, at the other hand, one may presume that ideological positions may contribute to a biased perception of economic realities.

Project duration

01.01.2009 - 28.02.2010

Project members

Dr. Steffen Osterloh (Coordinator)
Dr. Marc Debus

Cooperation partner

Mannheimer Zentrum für Europäische Sozialforschung, Mannheim, DE