Tax Reform, Economic Emancipation of Women, and Public Policy Formation in The Netherlands 1980‐1992: A Public Choice Approach

Abstract

Reconsiders tax reform and economic emancipation of women with respect to public policy formation in The Netherlands. In particular, investigates the attempts of organised interest groups of the Dutch women′s liberation movement during the 1980s to influence the public policy process on tax form. The theory of public choice is applied as a theoretical framework for this case study of The Netherlands. The analysis starts with an overview of the issues at stake in the tax reform debate in The Netherlands. Organised women′s interest groups have a specific viewpoint on these issues. These viewpoints are expressed in the public policy process by various lobby mechanisms and political arenas in the Dutch political‐economic system. The attempts to influence these mechanisms and arenas in favour of women′s interests appear to have been rather unsuccessful in the 1980s. The Dutch policy process can be characterised by the so‐called “barrier model”. Various barriers in the Dutch policy process offer an explanation for the relative failure of the organised women′s interest groups to influence the tax reform process in The Netherlands. This explanation may also be valid for similar cases in other West European countries, where the same issues of tax reform and women′s emancipation are at stake and where the public policy process has the same characteristics. Finally, formulates some policy recommendations to overcome the barriers in the public policy process on tax reform.