Demokratie als öffentliches Gut?

Political Science neglect classical insights on constitutional and economic conditions of the so called “tax state” as a fiscal institutional architecture sui generis. While studies in Political Economy focus on distribution quality of the welfare state or compare budgets from local to international level fiscal research should also consider the capitalist structure of tax paradigm again. Only after such a regeneration the discipline could better reflect old and new democratic challenges of fiscal problems. Recalling former theories of interdependencies between fiscal, constitutional and ideological orders, this article suggests to make sense of conceptualizing democratic regime itself as prime public good. Because if it is fiscal sovereignty that is foremost to produce with democracy’s budget it should be easier to analyze tax state driven regressive effects of democratic integrity.