Emotions in tax policy: Lecture at international public policy conference in Mexico
In June, our chair was represented by Manuel Normann at the fourth workshops of the International Public Policy Association (IPPA) in Guadalajara, Mexico. The conference focussed primarily on the question of alternative perspectives on public policy and the merging of previously unconnected research perspectives and newer theoretical approaches.
Manuel Normann presented his latest research paper on emotions and resistance to policy transfers in tax policy. The paper focusses in particular on the question of why the national implementation of internationally agreed measures against "aggressive tax avoidance" sometimes proves to be difficult. By incorporating sociological perspectives on emotions, the understanding of conflict dynamics surrounding the implementation of controversial policies can be improved.
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