EUI - Comparing tax policy change in Scandinavia: welfare capitalism reformed?

I propose a comparative analysis of tax policy change in the Scandinavian countries of Norway, Sweden and Denmark since the 1980´s. The perspective is political economic and based on an understanding of the tax system as a crucial part of the Scandinavian welfare state regime. The comparative method - i.e. exploring Scandinavian similarities and differences in patterns and paths - will be employed throughout the analysis. The project has three main objectives: 1. Analyzing the character of tax policy ref om and change; 2. Explaining tax policy change from an institutional perspective; 3. Evaluating tax reforms from a democratic normative perspective