Mind the Gaps: Explaining Variation in Nordic Tax Collection and Compliance (Mind the Gaps)
This project brings together three research programmes linked by a core theme and theoretical approach: the study of taxation from the perspective of social institutions. Together, these projects address the question, “how do states sustain themselves and gain the cooperation of tax payers—including both citizens and firms—in the endeavour for governance?” This is a matter not only of long-standing scholarly interest, but of great timeliness and relevance for Denmark and its neighbours. The project’s international research team will bring together multiple methodologies and disciplinary perspectives, including those of sociology, economics, and political science. By combining interview techniques, experimentation and historical-comparative analysis, the project will make progress in the study of taxation through multiple journal articles and two books. The international visibility of Danish social science will be enhanced by widespread interest in the topic among scholars and policy-makers.