The end of the “tax taboo”? Left-wing parties and the politics of taxing the rich in Germany and the UK

Abstract This article explores why left-wing parties tend to avoid advocating higher taxes for the rich—and why they sometimes do put them on the agenda. The ‘tax taboo’ is driven by electoral calculations. Public opinion on taxing the rich is ambivalent. Narratives of taxes harming the economy are nurtured by right-wing parties and business lobbies. This discourages the left from mobilizing on the issue. However, recent campaigns by the German Social Democrats (2021) and Labour in Britain (2017) overcame this taboo with distinct pro-tax programs. Our comparative analysis traces common factors and strategic considerations of party actors. It highlights the role of policy entrepreneurs, who act as catalysts through their exceptional motivation and competence. Additionally, our case studies point to party competition as an important factor. Right-wing parties face a trilemma between the goals of balanced budgets, low taxes, and investment, making them less compelling critics of left-wing tax plans.