Here is the link to a new article in Socio-Economic Review on the importance of frames in tax politics: http://ser.oxfordjournals.org/content/early/2016/11/19/ser.mww034.abstract.
(apologies for bad quality, I am working on it. For a better resolution see web appendix below).
The article shows two main things. First, the psychology of frames affects when politicians decide to implement what type of taxes, however, politicians themselves cannot easily use any type of frame, but they depend on whatever has resonance to the larger audience. Second, this implies that the (right or wrong) tax is not always adapted for the right reasons. For instance, efficiency considerations, held in high esteem among many economists, do not play a decisive role in the political process. There need to be other beliefs in place more related to ‘folk economics’. In combination both facts explain (to some extent) why VAT as a tax revenue was much more successful in Germany than in the UK. The figure above illustrates the different motives of left and right politicians for endorsing VAT. (It is based on predicted probabilities estimated with a model explaining the likelihood of using a given argument. See text for details.)
Here is an of the article: kemmerling_manuscript_ser
Here is an online appendix detailing the rather complex coding procedure of parliamentary debates in Germany and the UK over time: kemmerling_online_appendix
Will upload the data soon. If you need them earlier, send me an email.
Finally, here is the official abstract:
Left without choice? Economic ideas, frames and the party politics of value-added taxation
Abstract: This article investigates how different ideas about value-added taxation (VAT) frame the partisan politics of the welfare state. It employs a content analysis of German and British politicians’ motives in parliamentary debates on whether and why to increase VAT rates. A qualitative comparison reveals that there are remarkable differences between the two countries. In Germany, there is a clear and consistent shift in the efficiency frame from macroeconomic condemnation to microeconomic appraisal even among left politicians. This is not visible in British debates, where traditional partisan contestation prevails. The difference in efficiency frames is closely related to unemployment becoming a much more salient issue in Germany than in the UK. The quantitative analysis shows that speakers are indeed more likely to mention the efficiency frame when they are concerned about the labour market.