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Tax policy and tax protest in 20 rich democracies, 1980–2010
Author(s) -
William Martin Isaac,
Gabay Nadav
Publication year - 2018
Publication title -
the british journal of sociology
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.826
H-Index - 92
eISSN - 1468-4446
pISSN - 0007-1315
DOI - 10.1111/1468-4446.12290
Subject(s) - entitlement (fair division) , salience (neuroscience) , politics , political economy , welfare , political science , economics , tax policy , public economics , tax reform , law , psychology , mathematical economics , cognitive psychology
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.