The Evolution of Policy Ideas: Tax Policy in the 20th Century Journal Article uri icon



  • This analysis traces the evolution of ideas about one of the most important policies facing any state: taxation. The article will demonstrate that elite ideas about tax policy have changed dramatically over the past century and that these ideas have had enormous consequences for the development of the modern state. This article argues that there is an iterative, interdependent and dynamic relationship between policy makers' ideas, political institutions and public policy outcomes.

publication date

  • May 1, 2003

Full Author List

  • Steinmo S

Other Profiles

Additional Document Info

start page

  • 206

end page

  • 236


  • 5


  • 2