Research on power dynamics in Denmark ought to focus on an important group of experts who advise both states, companies and private individuals on tax matters. As advisers, these experts have acquired a subtle kind of power: their work is crucial to both the design and implementation of our tax systems, but it remains understudied. The power of these advisors is particularly relevant in light of their contribution to tax avoidance and rising inequality. In this article, we provide an overview of existing research on these experts and describe their work in Denmark, and explain how tax experts exercise both instrumental, structural and infrastructural power. We propose a number of research questions, which focus broadly on the influence of advisors on democracy.
|Translated title of the contribution||Expensive Counsel: Advisory Power and Taxation in Denmark|
|Journal||Økonomi og Politik|
|Number of pages||11|
|Publication status||Published - Dec 2022|