I am very honored to have received SER’s annual best paper award for Left without choice? Economic ideas, frames and the party politics of value-added taxation
Many thanks to the editors, especially David Rueda and the reviewers. Also many thanks, of course, to the award giving committee.
You can find the article on the journal website here.
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.
Polidigwerkschdaeddle 
Cool. Felicitaciones.
Estoy retomando los impuestos y pasé a leer este blog.
Esto lo acaba de publicar una persona cercana, quizá te interesa.
https://link.springer.com/article/10.1007/s11558-019-09359-9
Saludos.
Andrés Gomez
Gracias Andres, si, conozco a Laura y Philipp. Espero que estes bien!