Ole Borre and Elinor Scarbrough (eds)
- Published in print:
- 1998
- Published Online:
- November 2003
- ISBN:
- 9780198294740
- eISBN:
- 9780191598838
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198294743.001.0001
- Subject:
- Political Science, Comparative Politics
This book is the third in the ‘Beliefs in government’ series, and examines the effects of the post‐war arrival of the welfare state in the countries of Western Europe. The welfare state inaugurated a ...
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This book is the third in the ‘Beliefs in government’ series, and examines the effects of the post‐war arrival of the welfare state in the countries of Western Europe. The welfare state inaugurated a vast expansion in the role of government, which led to fears that the increased expectations of citizens would lead to government overload and to ‘ungovernability’. This book sheds new and surprising light on such fears. It begins by examining the expanding scope of government in the post‐war period. Drawing on a vast data set, stretching back over the past two decades and across Europe, it clarifies public attitudes towards the range and extent of government activity. It identifies changes in the public's political agenda, along with attitudes towards the size of government, taxation, and the equality and security goals of the welfare state. Attitudes towards government intervention in the economy, the environment, and the media are also examined. The book's final chapters assess the significance for governments of beliefs about the scope of the government.Less
This book is the third in the ‘Beliefs in government’ series, and examines the effects of the post‐war arrival of the welfare state in the countries of Western Europe. The welfare state inaugurated a vast expansion in the role of government, which led to fears that the increased expectations of citizens would lead to government overload and to ‘ungovernability’. This book sheds new and surprising light on such fears. It begins by examining the expanding scope of government in the post‐war period. Drawing on a vast data set, stretching back over the past two decades and across Europe, it clarifies public attitudes towards the range and extent of government activity. It identifies changes in the public's political agenda, along with attitudes towards the size of government, taxation, and the equality and security goals of the welfare state. Attitudes towards government intervention in the economy, the environment, and the media are also examined. The book's final chapters assess the significance for governments of beliefs about the scope of the government.
Maria A. Confalonieri and Kenneth Newton
- Published in print:
- 1998
- Published Online:
- November 2003
- ISBN:
- 9780198294740
- eISBN:
- 9780191598838
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198294743.003.0005
- Subject:
- Political Science, Comparative Politics
As the scale of government expenditures increased across post‐war Western Europe, so did levels of public disquiet at the increases in the rate of taxation required to pay for such expenditure. This ...
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As the scale of government expenditures increased across post‐war Western Europe, so did levels of public disquiet at the increases in the rate of taxation required to pay for such expenditure. This chapter estimates the strength and nature of this ‘tax revolt’. Was it a reversion to usual grumbling about high taxes, or was it part of a more serious and fundamental re‐appraisal of the basic redistributive aims of the welfare state? Three basic issues are addressed here: first, the nature of the evidence provided by surveys of mass opinion regarding the tax revolt; second, whether evidence exists that the tax revolt is related to a more general backlash against the welfare state; third, whether the survey data support the view that the citizens of the modern state ‘want something for nothing’ out of the welfare and tax systems in their countries.Less
As the scale of government expenditures increased across post‐war Western Europe, so did levels of public disquiet at the increases in the rate of taxation required to pay for such expenditure. This chapter estimates the strength and nature of this ‘tax revolt’. Was it a reversion to usual grumbling about high taxes, or was it part of a more serious and fundamental re‐appraisal of the basic redistributive aims of the welfare state? Three basic issues are addressed here: first, the nature of the evidence provided by surveys of mass opinion regarding the tax revolt; second, whether evidence exists that the tax revolt is related to a more general backlash against the welfare state; third, whether the survey data support the view that the citizens of the modern state ‘want something for nothing’ out of the welfare and tax systems in their countries.
Kenneth Newton and Maria A. Confalonieri
- Published in print:
- 1998
- Published Online:
- November 2003
- ISBN:
- 9780198294740
- eISBN:
- 9780191598838
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0198294743.003.0006
- Subject:
- Political Science, Comparative Politics
Examines the economic, political, and social bases of public support for, and opposition to, the tax regimes of Western Europe, finding that the political basis outweighs the other two. The chapter ...
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Examines the economic, political, and social bases of public support for, and opposition to, the tax regimes of Western Europe, finding that the political basis outweighs the other two. The chapter concentrates on the issue of progressive income tax and the related matter of income redistribution. Both progressive taxation and income redistribution are important principles of modern taxation systems and their underlying goals of equality and opportunity. Taxes are often a central issue in modern election campaigns. Most citizens pay income taxes, and most have clear and strong views about them. For these reasons, these two principles are important topics for political science research and are well suited to the surveys of mass opinion.Less
Examines the economic, political, and social bases of public support for, and opposition to, the tax regimes of Western Europe, finding that the political basis outweighs the other two. The chapter concentrates on the issue of progressive income tax and the related matter of income redistribution. Both progressive taxation and income redistribution are important principles of modern taxation systems and their underlying goals of equality and opportunity. Taxes are often a central issue in modern election campaigns. Most citizens pay income taxes, and most have clear and strong views about them. For these reasons, these two principles are important topics for political science research and are well suited to the surveys of mass opinion.
Mikael Skou Andersen and Paul Ekins (eds)
- Published in print:
- 2009
- Published Online:
- February 2010
- ISBN:
- 9780199570683
- eISBN:
- 9780191723186
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199570683.001.0001
- Subject:
- Economics and Finance, Public and Welfare, International
When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990, Finland was ...
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When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990, Finland was the first country that introduced a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany, and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO2 and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion EUR a year have been shifted. In this book, these experiences with carbon‐energy taxation, along with tax‐shifting programmes lowering other taxes, are examined in detail. Availability of unique and original data, including sector‐specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co‐integration analysis and panel‐regression techniques along with the time‐series‐estimated macro‐economic model – Energy–Environment–Economy model for Europe (E3ME), makes this analysis truly comprehensive. Results of the analysis show that even though the taxes implemented have been relatively modest, they have, in the countries examined, contributed to a reduction in the emissions of greenhouse gases of up to 7 per cent, while for five of the countries a small increase in economic activity is recorded as a result of the tax‐shifting, with other impacts separated out. Due to concerns for competitiveness, the largest industrial emitters of greenhouse gases within Europe continue to benefit from exemptions from the carbon‐energy taxation schemes, as outside Europe there are major emitters without any economic penalties attached to greenhouse gas emissions. On basis of the lessons from carbon‐energy taxation learned in Europe, the editors of the book indicate how carbon‐energy taxation could usefully be combined with emissions trading, and they discuss how the recommendations from IPCC for a gradually escalating carbon price could be accomplished while preventing carbon leakage.Less
When taxes are introduced on carbon and energy, and the revenue is used to reduce other taxes, will a positive effect be achieved both for the environment and for the economy? In 1990, Finland was the first country that introduced a tax on CO2. Later, Sweden, Denmark, Netherlands, Slovenia, Germany, and the UK followed suit with tax reforms that shifted taxation from labour to carbon and energy. Over the years, CO2 and energy taxes have gradually been raised, so that in Europe taxes of more than 25 billion EUR a year have been shifted. In this book, these experiences with carbon‐energy taxation, along with tax‐shifting programmes lowering other taxes, are examined in detail. Availability of unique and original data, including sector‐specific energy prices and taxes, as well as the use of advanced statistical techniques, such as co‐integration analysis and panel‐regression techniques along with the time‐series‐estimated macro‐economic model – Energy–Environment–Economy model for Europe (E3ME), makes this analysis truly comprehensive. Results of the analysis show that even though the taxes implemented have been relatively modest, they have, in the countries examined, contributed to a reduction in the emissions of greenhouse gases of up to 7 per cent, while for five of the countries a small increase in economic activity is recorded as a result of the tax‐shifting, with other impacts separated out. Due to concerns for competitiveness, the largest industrial emitters of greenhouse gases within Europe continue to benefit from exemptions from the carbon‐energy taxation schemes, as outside Europe there are major emitters without any economic penalties attached to greenhouse gas emissions. On basis of the lessons from carbon‐energy taxation learned in Europe, the editors of the book indicate how carbon‐energy taxation could usefully be combined with emissions trading, and they discuss how the recommendations from IPCC for a gradually escalating carbon price could be accomplished while preventing carbon leakage.
Raaj K. Sah and Joseph E. Stiglitz
- Published in print:
- 2002
- Published Online:
- January 2005
- ISBN:
- 9780199253579
- eISBN:
- 9780191601682
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199253579.003.0016
- Subject:
- Economics and Finance, Development, Growth, and Environmental
This concluding chapter summarizes some of the key issues that have arisen in the book concerning taxation policies within the context of the development process. It then addresses some political ...
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This concluding chapter summarizes some of the key issues that have arisen in the book concerning taxation policies within the context of the development process. It then addresses some political economy considerations, noting that the book has emphasized the central role of constraints on the set of policies available to a government. Lastly, it discusses a central predicament facing all economists involved in policy analysis and comparisons – what assumptions should be made about government behaviour? Regarding the latter, the book takes the view that one of the determinants of the set of policies implemented in a country is the existing knowledge base that can be used for examining the consequences.Less
This concluding chapter summarizes some of the key issues that have arisen in the book concerning taxation policies within the context of the development process. It then addresses some political economy considerations, noting that the book has emphasized the central role of constraints on the set of policies available to a government. Lastly, it discusses a central predicament facing all economists involved in policy analysis and comparisons – what assumptions should be made about government behaviour? Regarding the latter, the book takes the view that one of the determinants of the set of policies implemented in a country is the existing knowledge base that can be used for examining the consequences.
Daniel N. Shaviro
- Published in print:
- 2014
- Published Online:
- April 2014
- ISBN:
- 9780199359752
- eISBN:
- 9780199359776
- Item type:
- book
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/acprof:oso/9780199359752.001.0001
- Subject:
- Law, Private International Law
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most ...
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International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. This book explains why neither of these solutions addresses the fundamental problem at hand, and it proposes a new reformulation of the existing framework from first principles. It shows that existing international tax policy frameworks are misguided insofar as they treat “double taxation” and “double non-taxation” as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis.Less
International tax rules, which determine how countries tax cross-border investment, are increasingly important with the rise of globalization, but the modern U.S. rules, even more than those in most other countries, are widely recognized as dysfunctional. The existing debate over how to reform the U.S. tax rules is stuck in a sterile dialectic, in which ostensibly the only permissible choices are worldwide or residence-based taxation of U.S. companies with the allowance of foreign tax credits, versus outright exemption of the companies' foreign source income. This book explains why neither of these solutions addresses the fundamental problem at hand, and it proposes a new reformulation of the existing framework from first principles. It shows that existing international tax policy frameworks are misguided insofar as they treat “double taxation” and “double non-taxation” as the key issues, conflate the distinct questions of what tax rate to impose on foreign source income and how to treat foreign taxes, and use simplistic single-bullet global welfare norms in lieu of a comprehensive analysis.
Raaj K. Sah and Joseph E. Stiglitz
- Published in print:
- 2002
- Published Online:
- January 2005
- ISBN:
- 9780199253579
- eISBN:
- 9780191601682
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199253579.003.0010
- Subject:
- Economics and Finance, Development, Growth, and Environmental
A general model (a reduced form formulation) for determining urban wages in less developed countries (LDCs) is presented, and, taking this into account, an analysis is made on the nature of ...
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A general model (a reduced form formulation) for determining urban wages in less developed countries (LDCs) is presented, and, taking this into account, an analysis is made on the nature of urban–rural prices with an endogenous urban wage (i.e. the case in which sector-specific taxation policies are feasible), and of the price scissors (the price of industrial (urban) goods relative to that of agricultural (rural) goods) with endogenous wages (i.e. the case in which only economy-wide, rather than sector-specific, taxation policies are feasible). There is a brief discussion of whether an endogenous urban wage or a government-controlled urban wage is more appropriate for LDCs, and the former is favoured. There is also a note on fixing the urban wage in terms of the utility level. Lastly, a general formulation is presented of urban unemployment, and of tax-induced effects upon it.Less
A general model (a reduced form formulation) for determining urban wages in less developed countries (LDCs) is presented, and, taking this into account, an analysis is made on the nature of urban–rural prices with an endogenous urban wage (i.e. the case in which sector-specific taxation policies are feasible), and of the price scissors (the price of industrial (urban) goods relative to that of agricultural (rural) goods) with endogenous wages (i.e. the case in which only economy-wide, rather than sector-specific, taxation policies are feasible). There is a brief discussion of whether an endogenous urban wage or a government-controlled urban wage is more appropriate for LDCs, and the former is favoured. There is also a note on fixing the urban wage in terms of the utility level. Lastly, a general formulation is presented of urban unemployment, and of tax-induced effects upon it.
Raaj K. Sah and Joseph E. Stiglitz
- Published in print:
- 2002
- Published Online:
- January 2005
- ISBN:
- 9780199253579
- eISBN:
- 9780191601682
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199253579.003.0013
- Subject:
- Economics and Finance, Development, Growth, and Environmental
Two pervasive features of most less developed countries (LDCs) are the presence of persistent urban unemployment and rural to urban migration, and these phenomena are important for an analysis of ...
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Two pervasive features of most less developed countries (LDCs) are the presence of persistent urban unemployment and rural to urban migration, and these phenomena are important for an analysis of taxes and prices: any model that attempts to describe an LDC economy must at least be consistent with the presence of urban unemployment. Thus, the case is weak for an exclusive use of the neoclassical model (the form typically exposited in public finance textbooks in which all markets clear and in which there is no unemployment). Most models attempting to incorporate urban unemployment begin with the hypothesis that urban wages are higher than the market-clearing level, but they do not explain why wages are high and how wages are determined. Earlier chapters have described alternative mechanisms for determining urban wages and employment, and shown that taxation policies may well have an effect on these, and how this effect, in turn, affects the analysis of taxation policies. A further effect is that taxation policies may affect the nature of migration between the rural and the urban sectors, so a complete analysis of tax policy must take into account its induced effects on migration; these issues are addressed in this chapter.Less
Two pervasive features of most less developed countries (LDCs) are the presence of persistent urban unemployment and rural to urban migration, and these phenomena are important for an analysis of taxes and prices: any model that attempts to describe an LDC economy must at least be consistent with the presence of urban unemployment. Thus, the case is weak for an exclusive use of the neoclassical model (the form typically exposited in public finance textbooks in which all markets clear and in which there is no unemployment). Most models attempting to incorporate urban unemployment begin with the hypothesis that urban wages are higher than the market-clearing level, but they do not explain why wages are high and how wages are determined. Earlier chapters have described alternative mechanisms for determining urban wages and employment, and shown that taxation policies may well have an effect on these, and how this effect, in turn, affects the analysis of taxation policies. A further effect is that taxation policies may affect the nature of migration between the rural and the urban sectors, so a complete analysis of tax policy must take into account its induced effects on migration; these issues are addressed in this chapter.
Richard M. Titmuss
- Published in print:
- 2018
- Published Online:
- May 2019
- ISBN:
- 9781447349518
- eISBN:
- 9781447349525
- Item type:
- book
- Publisher:
- Policy Press
- DOI:
- 10.1332/policypress/9781447349518.001.0001
- Subject:
- Social Work, Social Policy
The author of this book was a pioneer in the field of social administration (now social policy) and this reissued classic contains a selection of his most famous writing on social issues. It covers ...
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The author of this book was a pioneer in the field of social administration (now social policy) and this reissued classic contains a selection of his most famous writing on social issues. It covers subjects ranging from the position of women in society, changes in family life, and the social effects of industrialisation, to the problems of an ageing population, pensions, social security and taxation policy, and the development of the national health service. This collection contains one of the author's most original contributions to the analysis of welfare policy — his reflections on ‘The social division of welfare’. The book stands the test of time as representative of his thinking, and as an inspiration to those who wrestle with the complex issues of our welfare state.Less
The author of this book was a pioneer in the field of social administration (now social policy) and this reissued classic contains a selection of his most famous writing on social issues. It covers subjects ranging from the position of women in society, changes in family life, and the social effects of industrialisation, to the problems of an ageing population, pensions, social security and taxation policy, and the development of the national health service. This collection contains one of the author's most original contributions to the analysis of welfare policy — his reflections on ‘The social division of welfare’. The book stands the test of time as representative of his thinking, and as an inspiration to those who wrestle with the complex issues of our welfare state.
Raaj K. Sah and Joseph E. Stiglitz
- Published in print:
- 2002
- Published Online:
- January 2005
- ISBN:
- 9780199253579
- eISBN:
- 9780191601682
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/0199253579.003.0011
- Subject:
- Economics and Finance, Development, Growth, and Environmental
A treatment of the wage–productivity hypothesis, which states that the wage a firm pays or the prices its workers face may have an important effect on the productivity of its workforce is presented. ...
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A treatment of the wage–productivity hypothesis, which states that the wage a firm pays or the prices its workers face may have an important effect on the productivity of its workforce is presented. The hypothesis is first discussed at the level of the firm, and then analysed using a subclass of models to study how private firms might determine urban wages and unemployment, and how these decisions might be affected by tax and price policy.Less
A treatment of the wage–productivity hypothesis, which states that the wage a firm pays or the prices its workers face may have an important effect on the productivity of its workforce is presented. The hypothesis is first discussed at the level of the firm, and then analysed using a subclass of models to study how private firms might determine urban wages and unemployment, and how these decisions might be affected by tax and price policy.
Karen Rowlingson and Stephen Mckay
- Published in print:
- 2011
- Published Online:
- May 2012
- ISBN:
- 9781847423085
- eISBN:
- 9781447305620
- Item type:
- chapter
- Publisher:
- Policy Press
- DOI:
- 10.1332/policypress/9781847423085.003.0007
- Subject:
- Sociology, Social Stratification, Inequality, and Mobility
This chapter discusses three main areas of policy: equal opportunity policy, taxation policy and original income and wealth policy. All three are needed in order to reduce the gap between rich and ...
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This chapter discusses three main areas of policy: equal opportunity policy, taxation policy and original income and wealth policy. All three are needed in order to reduce the gap between rich and poor to more justifiable levels. The chapter also discusses what level of inequality the authors might aim to achieve given that they, like most members of the general public, accept that some degree of inequality is justifiable as a reward for hard work and effort. However, the chapter argues that, at present, those who have the highest levels of income and wealth have not necessarily achieved this through individual merit, and even if they had, the nature of the effort rewarded and the level of the rewards at the top cannot be justified on the grounds of relatively limited differences in effort or skill.Less
This chapter discusses three main areas of policy: equal opportunity policy, taxation policy and original income and wealth policy. All three are needed in order to reduce the gap between rich and poor to more justifiable levels. The chapter also discusses what level of inequality the authors might aim to achieve given that they, like most members of the general public, accept that some degree of inequality is justifiable as a reward for hard work and effort. However, the chapter argues that, at present, those who have the highest levels of income and wealth have not necessarily achieved this through individual merit, and even if they had, the nature of the effort rewarded and the level of the rewards at the top cannot be justified on the grounds of relatively limited differences in effort or skill.
Sandra Fredman
- Published in print:
- 2019
- Published Online:
- May 2019
- ISBN:
- 9780190882228
- eISBN:
- 9780190882266
- Item type:
- chapter
- Publisher:
- Oxford University Press
- DOI:
- 10.1093/oso/9780190882228.003.0004
- Subject:
- Law, Human Rights and Immigration
This chapter suggests a four-dimensional conception of substantive equality to evaluate the gendered impacts of taxation policies from a human rights perspective. The four-dimensional framework of ...
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This chapter suggests a four-dimensional conception of substantive equality to evaluate the gendered impacts of taxation policies from a human rights perspective. The four-dimensional framework of substantive equality in relation to gender regards the right to equality as aiming to, first, redress disadvantage (the redistributive dimension); second, address stigma, stereotyping, prejudice, and hatred (the recognition dimension); third, facilitate participation and voice (the participative dimension); and, fourth, accommodate difference and transform gendered structures in society (the transformative dimension). This multidimensional conception of substantive equality functions as a valuable tool in evaluating taxation systems for their impact on gender. The chapter then looks at two particularly challenging aspects of taxation and gender: the role of care work, and the role of value-added tax (VAT) and other indirect taxes.Less
This chapter suggests a four-dimensional conception of substantive equality to evaluate the gendered impacts of taxation policies from a human rights perspective. The four-dimensional framework of substantive equality in relation to gender regards the right to equality as aiming to, first, redress disadvantage (the redistributive dimension); second, address stigma, stereotyping, prejudice, and hatred (the recognition dimension); third, facilitate participation and voice (the participative dimension); and, fourth, accommodate difference and transform gendered structures in society (the transformative dimension). This multidimensional conception of substantive equality functions as a valuable tool in evaluating taxation systems for their impact on gender. The chapter then looks at two particularly challenging aspects of taxation and gender: the role of care work, and the role of value-added tax (VAT) and other indirect taxes.
George C. Edwards III
- Published in print:
- 2016
- Published Online:
- January 2018
- ISBN:
- 9780691170374
- eISBN:
- 9781400880980
- Item type:
- chapter
- Publisher:
- Princeton University Press
- DOI:
- 10.23943/princeton/9780691170374.003.0004
- Subject:
- Political Science, American Politics
This chapter examines the relative utility of the strategic position and persuasion perspectives in explaining the potential of presidential leadership by focusing on several prominent issues arising ...
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This chapter examines the relative utility of the strategic position and persuasion perspectives in explaining the potential of presidential leadership by focusing on several prominent issues arising since Barack Obama’s reelection. In discussions of presidential success, we want to know the contribution of persuasion and whether other factors offer more powerful explanations. For his failures, we want to investigate whether a dependency on persuasion contributed to them, whether aspects of his strategic position were critical to the outcome, and whether we can gain analytical leverage by asking if the president understood and effectively exploited his strategic position. The chapter considers issues that share some key aspects of the president’s opportunity structure, including taxation policy, sequestration, gun control, and government shutdown. It shows that the strategic position perspective leads us to ask different questions regarding presidential leadership—and encourages us to arrive at different, and better, answers.Less
This chapter examines the relative utility of the strategic position and persuasion perspectives in explaining the potential of presidential leadership by focusing on several prominent issues arising since Barack Obama’s reelection. In discussions of presidential success, we want to know the contribution of persuasion and whether other factors offer more powerful explanations. For his failures, we want to investigate whether a dependency on persuasion contributed to them, whether aspects of his strategic position were critical to the outcome, and whether we can gain analytical leverage by asking if the president understood and effectively exploited his strategic position. The chapter considers issues that share some key aspects of the president’s opportunity structure, including taxation policy, sequestration, gun control, and government shutdown. It shows that the strategic position perspective leads us to ask different questions regarding presidential leadership—and encourages us to arrive at different, and better, answers.