Taxation

One of our main areas of research is the international comparative study of tax policy. We examine when and why countries introduce or abolish taxes, how effective certain types of taxes are, how international tax competition is evolving, and what factors promote tax compliance. Our work covers a broad spectrum of tax policy areas, including income, wealth and consumption taxes.

Publications

  • Genschel, P., Limberg, J., & Seelkopf, L. (2024). Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation. Comparative Political Studies, 57(9), 1475–1505. https://doi.org/10.1177/00104140231194065
  • Seelkopf, L. (2023b). Tax Policy. In M. Van Gerven, C. Rothmayr Allison, & K. Schubert (Eds.), Encyclopedia of Public Policy (pp. 1–5). Springer International Publishing. https://doi.org/10.1007/978-3-030-90434-0_41-1
  • Seelkopf, L. (2023a). Das Steuersystem als Instrument des Kampfes gegen Armut. Politikum, 9(1), 38–45.
  • Limberg, J., & Seelkopf, L. (2022). The historical origins of wealth taxation. Journal of European Public Policy, 29(5), 670–688. https://doi.org/10.1080/13501763.2021.1992486
  • Seelkopf, L., & Bastiaens, I. (2020). Achieving sustainable development goal 17? An empirical investigation of the effectiveness of aid given to boost developing countries’ tax revenue and capacity. International Studies Quarterly, 64(4), 991–1004.
  • Genschel, P., & Seelkopf, L. (2020). Globalization and Tax Policy. In D. A. Bearfield, E. Berman, & M. J. Dubnick (Eds.), Encyclopedia of Public Administration and Public Policy, Third Edition (0 ed., pp. 1–7). Routledge. https://doi.org/10.1081/E-EPAP3-120053258
  • Seelkopf, L., Bubek, M., Eihmanis, E., Ganderson, J., Limberg, J., Mnaili, Y., Zuluaga, P., & Genschel, P. (2021). The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. The Review of International Organizations, 16(1), 239–263. https://doi.org/10.1007/s11558-019-09359-9
  • Genschel, P., & Seelkopf, L. (2016a). Did they learn to tax? Taxation trends outside the OECD. Review of International Political Economy, 23(2), 316–344. https://doi.org/10.1080/09692290.2016.1174723
  • Genschel, P., & Seelkopf, L. (2016b). Winners and Losers of Tax Competition. In P. Dietsch & T. Rixen (Eds.), Global tax governance: What is wrong with it and how to fix it (pp. 55–76). ECPR Press.
  • Brockmann, H., Genschel, P., & Seelkopf, L. (2016). Happy taxation: Increasing tax compliance through positive rewards? Journal of Public Policy, 36(3), 381–406.
  • Seelkopf, L. (2014). Tax Competition and National Welfare. In W. Ötsch, L. Bräutigam, G. Grözinger, & K. M. Beyer (Eds.), The political economy of offshore jurisdictions (pp. 27–38). Metropolis-Verl.
  • Seelkopf, L. (2013). Book Review: Appel, Hilary. Tax Politics in Eastern Europe: Globalization, Regional Integration and the Democratic Compromise. EUSA Review, 26(2), 18–19.