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  • Cited by 6
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    This article has been cited by the following publications. This list is generated based on data provided by CrossRef.

    Hakelberg, Lukas 2016. Coercion in international tax cooperation: identifying the prerequisites for sanction threats by a great power. Review of International Political Economy, Vol. 23, Issue. 3, p. 511.

    Flaherty, Eoin 2015. Top incomes under finance-driven capitalism, 1990–2010: power resources and regulatory orders. Socio-Economic Review, Vol. 13, Issue. 3, p. 417.

    Nielson, Daniel 2015. Promoting Exports, Preventing Poverty: Toward a Causal Evidence Base. International Studies Review, Vol. 17, Issue. 4, p. 685.

    Vasudeva, Gurneeta Zaheer, Akbar and Hernandez, Exequiel 2013. The Embeddedness of Networks: Institutions, Structural Holes, and Innovativeness in the Fuel Cell Industry. Organization Science, Vol. 24, Issue. 3, p. 645.

    Fernández-Albertos, José and Manzano, Dulce 2012. The Lack of Partisan Conflict over the Welfare State in Spain. South European Society and Politics, Vol. 17, Issue. 3, p. 427.

    Timmons, Jeffrey F. 2010. Taxation and Representation in Recent History. The Journal of Politics, Vol. 72, Issue. 1, p. 191.


Social Democracy Constrained: Indirect Taxation in Industrialized Democracies

  • DOI:
  • Published online: 01 October 2007

The determinants of the welfare state have received a great deal of attention in the comparative political economy literature. An analysis of the role that indirect taxation plays in the politics of advanced industrial societies is, however, missing. This article demonstrates that a full understanding of the links between redistribution, social democracy and corporatism is impossible without a closer look at indirect taxation. Conventional wisdom is questioned and it is shown that social democratic governments in corporatist environments find themselves in a paradoxical situation. They need to support the welfare state by relying upon a fundamentally regressive policy instrument: indirect taxation. It is also shown that social democratic governments can minimize the use of consumption taxes as part of their redistributive strategy only in non-corporatist settings. In exploring these issues, this article illuminates alternative routes for the pursuit of equality in a context of declining corporatist arrangements.

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British Journal of Political Science
  • ISSN: 0007-1234
  • EISSN: 1469-2112
  • URL: /core/journals/british-journal-of-political-science
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