Tax policy and tax protest in 20 rich democracies, 1980–2010

2017/08/12 by Isaac William Martin, Nadav Gabay · 1 citation
Social Sciences · Economics, Econometrics and Finance · #Social Policy and Reform Studies #Taxation and Compliance Studies #Electoral Systems and Political Participation

paper · doi:10.1111/1468-4446.12290

Abstract

Why are some policies protested more than others? New data on protest against eight categories of taxation in twenty rich democracies from 1980 to 2010 reveal that economically and socially concentrated taxes are protested most, whereas taxes that confer entitlement to benefits are protested least. Other features of policy design often thought to affect the salience or visibility of costs are unimportant for explaining the frequency of protest. These findings overturn a folk theory that political sociology has inherited from classical political economy; clarify the conditions under which policy threats provoke protest; and shed light on how welfare states persist.

Citations

• Frame Alignment Processes, Micromobilization, and Movement Participation
• Resource Mobilization and Social Movements: A Partial Theory
• Political Opportunity Structures and Political Protest: Anti-Nuclear Movements in Four Democracies
• Salience and Taxation: Theory and Evidence

Cited by

• Making Global Norms

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