Date: 2012
Type: Article
Bureaucracies, neoliberal ideas, and tax reform in New Zealand and Ireland
Governance, 2012, Vol. 26, No. 4, pp. 563-584
CHRISTENSEN, Johan, Bureaucracies, neoliberal ideas, and tax reform in New Zealand and Ireland, Governance, 2012, Vol. 26, No. 4, pp. 563-584
- https://hdl.handle.net/1814/24936
Retrieved from Cadmus, EUI Research Repository
Why did New Zealand adopt one of the most neoliberal tax systems in the world, whereas Ireland pursued a heterodox tax policy of low rates, deep deductions, and distortionary tax incentives? The diverging tax policy trajectories of these two small liberal market economies since 1980 are not well accounted for by conventional ideational, partisan, or political-institutional explanations. The article argues that the varying degree of neoliberal reform is better understood as the result of differences in the institutionalization of economic knowledge within the state. Distinct administrative institutions in New Zealand and Ireland gave rise to profound differences in the identities, expertise, economic ideas, and policy advice approach of tax policy bureaucrats, which had a major impact on tax policymaking in the two countries.
Additional information:
First published online: 21 November 2012
Cadmus permanent link: https://hdl.handle.net/1814/24936
Full-text via DOI: 10.1111/gove.12009
ISSN: 0952-1895