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Title: Breaking Down Ideas and Institutions: The Politics of Tax Policy in the U.S. and the U.K
Authors: Waddan, Alex E.S.
Béland, Daniel
First Published: 23-Mar-2015
Publisher: Taylor & Francis (Routledge)
Citation: Policy Studies, 2015
Abstract: As the existing comparative policy literature suggests, both ideational and institutional analyses have clear analytical value in their own terms but, under many circumstances, it is the combination of the two perspectives that allows for a full understanding of policy trajectories. In this article we suggest that, to improve our understanding of how ideas and institutions interact to produce change, it is important to break down these two overly broad concepts. This is because beyond general arguments about how ‘ideas’ and ‘institutions’ interact, students of public policy should itemize ‘ideas’ and ‘institutions’ into more focused, and empirically traceable, subcategories while recognizing the changing and contingent nature of their interaction, over time. To illustrate this, we turn to the politics of tax policy in the United States of America and the United Kingdom, tracking developments from the rise of the New Right and an aggressive income tax cutting agenda, personified by President Reagan and Prime Minister Thatcher, through to the revived debate about the legitimacy of increasing taxes on those earning the highest incomes that emerged in the era of austerity that followed the Great Recession of 2008.
DOI Link: 10.1080/01442872.2014.1000845
ISSN: 0144-2872
eISSN: 1470-1006
Version: Post-print
Status: Peer-reviewed
Type: Journal Article
Rights: Archived with reference to SHERPA/RoMEO and publisher website. The Version of Record of this manuscript has been published and is available in Policy Studies 23 March 2015
Appears in Collections:Published Articles, Dept. of Politics and International Relations

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