Thomas Paster

01:14

Wirtschaftskammer und Sozialpartnerschaft

Videoabstract zu einem Working Paper zur Wirtschaftskammer Österreich (ca 74 Sekunden). Der Beit... more

03:24

How do governments respond to profit shifting?

This video gives an overview of my ongoing research on the international regulation of profit shi... more

What type of social policies do employers want? Examining German Employer Associations' Positions towards Labor-Protective and Labor-Activating Social Policies

Business and Politis, 2023

Studies inspired by the varieties of capitalism (VoC) approach suggest that in coordinated market... more Studies inspired by the varieties of capitalism (VoC) approach suggest that in coordinated market economies, some employer associations support public social policies to encourage the workforce to invest in company and industry-specific skills (VoC thesis). Yet the VoC thesis remains disputed. We present and assess an alternative thesis that builds on employers’ interest in the protection of labor supply (labor supply thesis). We test the labor supply thesis using a systematic content analysis of 370 press releases issued from 2002 to 2017 and find evidence of moderate employer support for more labor-activating social policies and less labor-protective social policies. Moreover, the analysis shows a decline in preference heterogeneity, with the positions of the four German employer associations converging toward the end of the period analyzed. Our findings have theoretical and methodological implications: First, they point to the relevance of labor supply as a source of employers’ social policy preferences. Second, they point to the need for a more systematic measurement of employer policy positions to be able to compare positions accurately.

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CES Open Forum Series HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDS FOR TAX CUTS: AN ANALYSIS OF CORPORATE AND INHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN

University of Southern Denmark and affiliated with the Danish Center for Welfare Studies. His wor... more

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The Role of Business in the Development of the Welfare State and Labor Markets in Germany Containing Social Reforms

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Die Rolle der Wirtschaft in der Sozialpolitik: Bremser oder Förderer?

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Social policy research in times of crisis

Edward Elgar Publishing eBooks, Jul 15, 2022

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Business after World War II: the ‘social market economy’

Conclusions: how employers shaped the welfare state

The origins of employers’ associations: coordinating against organized labor

How Governments Respond to the Rising Power of Business: Corporate Tax and Inheritance Tax Reforms in Austria and Sweden

„Varieties of Capitalism“ und Sozialpolitik: Thesen und empirische Befunde

Dieses Kapitel gibt einen Uberblick uber Beitrage des „Varieties of Capitalism“ Ansatzes zur Sozi... more Dieses Kapitel gibt einen Uberblick uber Beitrage des „Varieties of Capitalism“ Ansatzes zur Sozialpolitikforschung. Der „Varieties of Capitalism“ Ansatz inspirierte die Bildung neuer Thesen in zwei Bereichen: (a) Thesen zu den Auswirkungen staatlicher Sozialpolitik auf industrielle Produktion und Qualifikationssysteme; und (b) Thesen zu den politischen Grundlagen von Sozialpolitik, mit Fokus auf die Praferenzen von Arbeitgebern und auf Klassenallianzen. Das Kapitel evaluiert die empirische Evidenz fur diese Thesen auf Basis der Forschungsliteratur. Die Literatur wird unterteilt in Studien zur historischen Entstehung des Sozialstaats und Studien zur Reformpolitik seit den 1980ern.

The Role of Business in the Development of the Welfare State and Labor Markets in Germany: Containing Social Reforms

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The Role of Business in the Development of the Welfare State and Labor Markets in Germany

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Die Rolle der Arbeitgeber in der Sozialpolitik

Springer eBooks, Nov 3, 2016

ABSTRACT Unternehmen sind von Sozialpolitik oft direkt betroffen, am deutlichsten wohl durch dere... more ABSTRACT Unternehmen sind von Sozialpolitik oft direkt betroffen, am deutlichsten wohl durch deren Auswirkungen auf die Lohnkosten. Es liegt daher nahe, dass sich Unternehmen zu Verbänden zusammenschließen, um ihre sozialpolitischen Zielvorstellungen zu artikulieren und politische Entscheidungsfindungsprozesse zu beeinflussen. Bereits seit Ende des 19. Jahrhunderts organisierten sich Unternehmen, vorwiegend aus der Industrie, in Deutschland in Verbänden, um ihre Interessen im Bereich der Sozialpolitik zu vertreten. Diese Rolle wird in Deutschland in erster Linie von den Arbeitgeberverbänden erfüllt. Ziel dieses Beitrags ist es, einen Überblick über die Rolle der Arbeitgeberverbände in der Sozialpolitik in Deutschland zu geben. Nach einer kurzen Darstellung der Organisationsstrukturen und Funktionen der Arbeitgeberverbände in Deutschland in den Abschnitten 2 und 3 beschäftigt sich der Beitrag mit theoretischen Debatten zur Rolle der Arbeitgeber in der Sozialpolitik (Abschnitte 4 und 5) sowie anschließend mit der Rolle der Arbeitgeber bei der Entwicklung des deutschen Sozialstaats von den 1880er Jahren bis heute (Abschnitt 6).

Business interests and the development of the Bismarckian welfare state

This chapter focuses on the reforms adopting the main social insurance programs: sickness insuran... more This chapter focuses on the reforms adopting the main social insurance programs: sickness insurance, work injury insurance, old-age and disability pensions, and unemployment insurance, as well as reforms after 1945 expanding the generosity of old-age pensions. It shows that differences in the impact on work incentives best explain variation in employers’ acceptance of various social programs. With regard to administrative organization of social programs, employers’ positions changed over time: from opponents to strong supporters of corporatism. Opinions within the German business community on the benefits of the work injury insurance and the other social programs were diverse, but the dominant organizations backed the reforms. Social policy reforms in the post-war period can be divided into two distinct periods: the period of the reconstitution of the Bismarckian social insurance programs after the war, and the period of expansion of social programs during the 1950s. A division of labor exists between the various types and levels of business interest associations in Germany.Based on parts of EUI PhD thesis, 200

How Governments Respond to Business Demands for Tax Cuts: A Study of Corporate and Inheritance Tax Reforms in Austria and Sweden

Scandinavian Political Studies, Nov 3, 2020

This paper analyses government responsiveness to business demands for tax cuts, using case studie... more This paper analyses government responsiveness to business demands for tax cuts, using case studies of reforms of corporate taxes and inheritance taxes in Austria and Sweden. We find a high level of government responsiveness in both policy fields, but much higher responsiveness on inheritance tax. We argue that this difference between the two policy fields is the result of an effort by governments to balance three conflicting goals: (i) attracting investments, (ii) maintaining a high level of tax revenues, (iii) and maintaining electoral popularity. The intensity of these goal conflicts varied between the two policy fields. It was higher on corporate taxation, which led governments to combine cuts to corporate tax with compensatory measures, the abolition of inheritance tax in both countries was not combined with compensatory measures, because goal conflicts were low. We show that differences in the expected electoral and fiscal impacts of reforms explain the different levels of government responsiveness. Government efforts to reconcile the three policy goals under conditions of heightened business power entailed sacrificing redistributive goals that have characterized tax policies in earlier periods. (179 words).

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HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDSFOR TAX CUTS: AN ANALYSIS OF CORPORATE ANDINHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN. CES Open Forum Series 2018-2019

This paper analyses government responsiveness to business demands for tax cuts, using case studie... more This paper analyses government responsiveness to business demands for tax cuts, using case studies of reforms of corporate taxes and inheritance taxes in Austria and Sweden. We find a high level of government responsiveness in both policy fields, but much higher responsiveness on inheritance tax. We argue that this difference between the two policy fields is the result of an effort by governments to balance three conflicting goals: (i) attracting investments, (ii) maintaining a high level of tax revenues, (iii) and maintaining electoral popularity. The intensity of these goal conflicts varied between the two policy fields. It was higher on corporate taxation, which led governments to combine cuts to corporate tax with compensatory measures, the abolition of inheritance tax in both countries was not combined with compensatory measures, because goal conflicts were low. We show that differences in the expected electoral and fiscal impacts of reforms explain the different levels of government responsiveness. Government efforts to reconcile the three policy goals under conditions of heightened business power entailed sacrificing redistributive goals that have characterized tax policies in earlier periods. (179 words).

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Small States in World Markets without Inheritance Taxes

25th International Conference of Europeanists, Mar 28, 2018

What types of social policies does business want? Examining German employer associations’ positions toward labor-protective and labor-activating social policies

Business and Politics

Studies inspired by the varieties of capitalism (VoC) approach suggest that in coordinated market... more Studies inspired by the varieties of capitalism (VoC) approach suggest that in coordinated market economies, some employer associations support public social policies to encourage the workforce to invest in company and industry-specific skills (VoC thesis). Yet the VoC thesis remains disputed. We present and assess an alternative thesis that builds on employers’ interest in the protection of labor supply (labor supply thesis). We test the labor supply thesis using a systematic content analysis of 370 press releases issued from 2002 to 2017 and find evidence of moderate employer support for more labor-activating social policies and less labor-protective social policies. Moreover, the analysis shows a decline in preference heterogeneity, with the positions of the four German employer associations converging toward the end of the period analyzed. Our findings have theoretical and methodological implications: First, they point to the relevance of labor supply as a source of employers’ s...

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Unions Divided: Trade Union Attitudes towards the European Unions’ Directive on Adequate Minimum Wages

SSRN Electronic Journal

Sozialpartnerschaft und Arbeitgeber*innenverbände in Österreich

Springer eBooks, 2022

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