Ideology and national tax policies in international competition

Ideology and national tax policies in international competition

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 members

Steffen Osterloh

Steffen Osterloh

Project Coordinator

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