This article offers a novel defence of participation income (PI). It claims that there are pragmatic and normative reasons to prefer PI over alternative redistributive policies, such as an unconditional basic income and workfare programmes. In particular, it argues that PI should be conceived as a particular type of civic service programme designed to address a large number of unmet social needs that are not met by entrepreneurs in the marketplace. The article ends by addressing five objections that can be raised against its argument.

Although basic income has surged in policy interest in recent years, political research has not kept up with the debate in the trenches. In this article, we tackle a political problem any enacting coalition must face: how to ensure the political stability of a basic income over time. We first demonstrate how basic income schemes are particularly vulnerable to processes of policy change discussed in the recent policy feedback literature. We then analyse whether constitutionalising basic income in a Bill of Rights protected by strong judicial review would offer a valuable route for boosting basic income’s stability. A careful examination of the decision-making process within judicial review suggests that, caught up in a dilemma between judicial restraint and judicial activism, an enacting coalition would do well not to rely on constitutional mechanisms as the sole avenue for ensuring the political stability of basic income.

This article looks at whether political ideology matters for enforcement of the nation’s tax laws. An analysis of the Internal Revenue Service (IRS) budget and personnel suggests that the party affiliation of the President makes no difference to the overall level of IRS resources. However, there are significant increases in the number of IRS employees devoted to criminal investigation and revenue collection under Democratic administrations. Audits of tax returns filed by corporations, individuals and estates are also significantly more likely under Democratic administrations. The body of evidence points in the direction that while Congress has a greater influence in determining the overall level of resources available to the IRS, the President has a more pronounced influence on the allocation of those resources.

When allocating distributive benefits, bureaucrats must balance their own policy preferences with requests from members of Congress. The elimination of earmarking may provide agency personnel with greater discretion in the allocation of distributive benefits. Using a novel data set of congressional letters written in support of their community’s air traffic control towers, we estimate a model that explores the Federal Aviation Administration’s decision to issue national interest exemptions to continue operations at towers slated for closure as a result of budget sequestration. Our analysis suggests that members of Congress do not enjoy the influence they possessed under earmarking when using a new method, letter-marking, to influence how agencies distribute benefits.

Can governments increase tax compliance by rewarding honest taxpayers? We conducted a controlled laboratory experiment comparing tax compliance under a “deterrence” baseline with tax compliance under two “reward” treatments: a “donation” treatment giving taxpayers a say in the spending purposes of their payments and a “lucky” treatment giving taxpayers the (highly unlikely) chance of winning a lottery. The reward treatments significantly affected tax behaviour but not in a straightforward manner. Although female participants altered their behaviour as expected and complied somewhat more, men strongly reacted in the opposite manner: they evaded a much higher percentage of taxes than under the baseline. Apparently, there is no one-size-fits-all approach to boost tax compliance.

The Policy Agendas Project (PAP) was developed in the United States in the early 1990s as a means of collecting data on the contents of the policy agenda. The PAP coding method has subsequently been employed in the United Kingdom, a number of European countries, Canada, Israel, New Zealand, as well as the state of Pennsylvania (http://www.comparativeagendas.org/). What does PAP measure? How does it measure it? What does it find? How does it explain what it finds? We use these questions to structure our review.

In considering issue expertise in policymaking, we unpack differences in the supply and types of expertise with attention to the presumed privileged role of the bureaucracy. Our empirical investigation is based on witness testimonies of congressional hearings for a policy area involving various forms of expertise – critical infrastructure protection policymaking. Three sets of findings stand out. One set substantiates the role of the bureaucracy as an important information conduit while also showing it is not a primary source of issue expertise. A second set shows how differences in issue maturity and salience affect the demand for and supply of expertise. A third set illustrates the influence of a small cadre of hyper-expertise in drawing attention to problems and solutions across different venues. These findings challenge the conventional view of the bureaucracy in policymaking while expanding the understanding of different sources of information and types of issue expertise in policymaking.

During their time in office, British governments’ styles of political judgement or bias in policymaking often become shorter in term and less intellectually coherent, sometimes in passive or coping ways, sometimes shifting toward imposition. This article offers an explanation, developing the neo-Durkheimian theory of institutional dynamics. Changing judgement style, it argues, is driven by changes in administrations’ informal institutional ordering of social organisation. “Isolation dynamics” are shifts in that ordering towards weakly cohesive but strongly constrained “isolate” forms. Increased isolate ordering is reflected in less cohesive but more constrained judgement style. Novel distinctions within isolate ordering explain key differences among administrations’ trajectories. Using extensive archival data, three British administrations between 1959 and 1974 are compared. The study finds that, among otherwise contrasting administrations, reinforcement or undermining in informal social organisation drove changes in styles of political judgement, as shown in their ways of framing policy problems, risks, time horizons, etc.

This paper examines the capacity of governments to implement fiscal reforms in times of austerity. Unlike existing studies, which mostly focus on gradual policy changes like government spending, this analysis distinguishes between consolidation events and consolidation size to examine fiscal reforms. This strategy clarifies contradictory results in previous research and yields new insights into the underlying mechanism of fiscal reform. Based on an action-based data set that includes information about discretionary changes in taxation and government spending policies from 1978 until 2009 for 16 advanced (OECD) countries, the study shows that left and right governments are equally likely to implement cuts. Strategic considerations play a major role for the timing of fiscal consolidation, as the probability of fiscal cuts is highest at the beginning of the legislative term. When governments reform, the left cut as much as necessary, whereas right governments take the opportunity to reduce spending more.

Electoral institutions shape the incentives of governments to rely on distributive measures and to comply with international obligations because of the misalignment they may engender between the collective objectives of a government party and the individual objectives of its members in the legislature. We use this argument to explain the puzzle of unlawful state aid measures in the European Union (EU). Existing theories of EU compliance and implementation offer no convincing explanation to their persistence and patterns. Using data from 2000 to 2012, we find that an increase of district magnitude improves compliance. However, compliance decreases with higher magnitude where either party leaders have no control over the ballot rank or other electoral rules strengthen the incentives to search for a personal vote. We also provide evidence for the effects of electoral reforms on compliance. These results have implications for the broader literature on compliance with international regimes.

When and why do individual companies lobby on environmental policies? Given the structural strength of business interests, the answer to this question is important for explaining policy. However, evidence on the strategic lobbying behaviour of individual companies remains scarce. We use data from lobbying disclosure reports on all major climate bills introduced during the 111th Congress (2009–2010). We then link the lobbying disclosure reports to detailed data on the fuel choices of all electric utilities in the United States along with socioeconomic, institutional and political data from the states where the utilities operate. The expected winners (renewable energy, natural gas users) from climate policy are much more likely to lobby individually on federal legislation than the expected losers (coal users). We find that expected winners lobby for specific provisions and rents as a private good, whereas expected losers concentrate their efforts on collective action through trade associations and committees to prevent climate legislation. The results suggest that the supporters of climate policy believed the probability of federal climate legislation to be nontrivial.

Existing research identifies partisan differences in taxing choices made by state governments. Research has also found that, even when controlling for intrastate characteristics such as party, jurisdictions respond to the taxing decisions of their neighbours, particularly when citizens can easily cross-border shop. These studies treat political and competitive factors as independent influences on taxes. We suggest they are more likely to interact in taxing decisions. We argue that the political costs of cross-border shopping are higher for Republicans, and the threat of it should have a greater negative impact on taxes when that party controls major state policy-making institutions. Our analyses of state cigarette taxes between 1980 and 2011 confirm that a higher threat of cross-border shopping has a larger negative impact on taxes under Republican governors. We conclude that, by missing the interaction between partisanship and the threat of fiscal mobility, previous work misestimates key influences on tax competition.

Research into the detection of fraud and corruption has brought many new insights in recent decades, partly thanks to a decrease in the costs of data collection and processing. However, access to data often remains an issue, especially when fraud or corruption seems to be present. This article applies a simple detection method focussing on possible manipulations in the car registration process in the Czech Republic, where car registration plates are allegedly assigned in random order. As access to official data was denied, we collected data in the field for a random sample of 5,000 cars, and used this to examine the existence of statistical relationships between the cars’ estimated price at registration and their registration plate numbers. The results show that cars with intuitively appealing registration plates are on average significantly more expensive than other cars. Moreover, this price difference corresponds to the relative scarcity of the given type of registration plate number, which could be a sign of discretionary behaviour in the allocation of such plates.

We assess the European Union’s (EU) most significant international tax policy. The 2005 Tax and Savings Directive obliges cooperating jurisdictions to withhold tax or report on interest income earned by entities whose beneficial owner is an EU resident. As the Directive applies only to beneficial ownership in cooperative jurisdictions, it can be circumvented by transferring ownership to a non-EU resident or company or by transferring the entity to a non-cooperative jurisdiction. Using a database on individual offshore entities leaked from two firms in 2013, we compare the response of EU-owned entities with a control group of non-EU-owned entities. We show that the growth of EU-owned entities declined immediately after the Directive’s implementation, whereas that of non-EU-owned entities remained stable. We observe the substitution of EU ownership for non-EU ownership, as well as the substitution of cooperative for non-cooperative offshore jurisdictions. This calls for anti-evasion policies that are broader in scope and scale.

Although new institutionalism has long been criticised for presenting overly static accounts of social reality, that critique is becoming increasingly unwarranted. In recent years, historical, ideational and rational choice institutionalists have produced a rich body of literature on mechanisms and processes of institutional change. This article reviews this emerging literature and concludes that the most promising avenue for future research is to further explore the potential for combining insights from the three subtypes of institutionalism. In the hopes of encouraging future studies of institutional change to engage more explicitly in theoretical integration, this article proposes a sequential approach to combining insights from different traditions and providing comprehensive accounts of exogenous and endogenous processes of institutional change.

Poverty analysis is currently undergoing a multidimensional turn, increasingly focusing on the many ways in which human life can be impoverished and not just on material poverty. In this paper, we present an analysis of material poverty and multiple deprivation in Britain, which is inspired by the capability approach. We argue that the additional complexity of multidimensional analysis requires that it provides some insight not achieved by a more straightforward approach focusing on material poverty alone. Our findings indicate that whether a multidimensional assessment identifies different people as being in poverty depends on whether our interest is in identifying vulnerable individuals or in identifying vulnerable groups and whether we focus on dimensions in aggregate or disaggregate forms. We find that, although material poverty and multiple deprivation identify very different individuals, they display greater congruence in terms of identifying vulnerable groups, especially where aggregate measures are used.