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Contesting the Social Contract

Tax Reform and Economic Governance in Istria, Croatia

Robin Smith

about how tax reforms are implemented and how tax practices influence the way people perceive the social contract. This is particularly salient in states like Croatia, where national values, norms, and beliefs may still need to find voice in legislation

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Coalition Governance Under Chancellor Merkel's Grand Coalition: A Comparison of the Cabinets Merkel I and Merkel II

Thomas Saalfeld

A comparison of the 2005-2009 cabinet Merkel I (the “Grand“ Coalition) and the Christian Democrat-Liberal coalition cabinet Merkel II formed in 2009 presents an interesting puzzle. Political commentators and coalition theorists alike would have expected the CDU/CSU-SPD coalition to experience a relatively high, and the CDU/CSU-FDP coalition a relatively low level of overt inter-party conflict. In reality, however, relations in the CDU/CSU-FDP coalition were relatively conflictive, whereas the Grand Coalition seemed to manage conflict between reluctant partners successfully. This article seeks to explain these seemingly paradoxical differences between the two coalitions. It demonstrates that both the positioning of the coalition parties in the policy space and important institutions constraining coalition bargaining after the formation of the cabinet Merkel II (portfolio allocation, role of the CDU/CSU state minister presidents) disadvantaged the FDP in pursuing its key policy goals (especially tax reform). As a result, the Liberals resorted to “noisy“ tactics in the public sphere. The grand coalition, by contrast, was an alliance of co-equals, which facilitated a more consensual management of inter-party conflict.

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Introduction

Tax Beyond the Social Contract

Nicolette Makovicky and Robin Smith

fields of social welfare provisioning, helps to undermine confidence in the state ( Berenson 2018 ). Robin Smith's contribution, which examines how the imposition of new tax reforms affected daily business life for small-scale entrepreneurs in Istria

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Tax Compliance Dancing

The Importance of Time and Space in Taxing Multinational Corporations

Lotta Björklund Larsen and Benedicte Brøgger

, when the Norwegian national tax administration delegated the responsibility for monitoring large corporate taxpayers to the SFS in connection with a radical tax reform. Corporate tax rates were slashed from 50.8 per cent to 28 per cent and have been

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Protest Voting in Eastern Germany

Continuity and Change Across Three Decades

David F. Patton

calls for debt reduction, tax reform, and revisiting green energy subsidies, the AfD did better in the east than the west (5.8 percent vs. 4.4 percent) in the 2013 federal election. Over the next two years, it evolved into a rightwing, anti

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How Much ‘Europeanness’ Remains in Contemporary Russia?

Larisa Deriglazova

-monopoly, Labour, Education and Health. Special attention was given to tax reform and legislation, tax collection and training of tax personnel. The introduction of e-Government services is another example of cooperation aimed at modernising governance and bringing

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The Political Economy of Learning in Agrarian Contention

Transnational Networks and Interracial Alliance Formation

Anthony Robert Pahnke

eighteenth century over taxes and land access for veterans (Mahoney and Majki 1995). Other notable cases include the Farmer's Alliance in the nineteenth century demanding tax reform and advocating for cooperatives ( Goodwyn 1978 ; Postel 2007 ) and

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Vote Buying and Tax-cut Promises

Thom Brooks

Flat Tax Reform in Western Europe ’, Journal of Policy Modeling 31 : 620 – 36 . 10.1016/j.jpolmod.2009.06.001 Philips , M. 1984 . ‘ Bribery ’, Ethics 94 : 621 – 36 . 10.1086/292580 Rousseau , J. 1997 . The Social Contract and Other

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Party System Development in Times of Globalization

A Spatial Perspective

Christian Martin

. Although these developments are not without an economic component (as can be seen, for example, by the GOP's tax reform in 2017), the style and substance of right-wing populist actors from Trump to the German AfD is predominantly cultural. 21 Considering

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A Silver Age? The German Economy since Reunification

Stephen J. Silvia

Started Deporting Them,” New York Times, 1 August 2019. 42 Michael Mehling, “Germany's Ecological Tax Reform: A Retrospective,” in Environmental Sustainability in Transatlantic Perspective, ed. M. Achilles and D. Elzey (London, 2013), 91103. 43 Ken