Single case studies and theory-testing: the knots and dots of the process-tracing method

Single case studies can provide vital contributions to theory-testing in social science studies. Particularly, by applying the process-tracing method, case studies can test theoretical frameworks through a rigorous research design that ensures substantial empirical leverage. While most scholarly contributions on process-tracing focus on either theory-building or on explaining single outcomes, we discuss how to apply the process-tracing method in theory-testing case studies. Furthermore, unlike the tendency to use examples from classic social science studies, we refer to our own case study of tax reform in Georgia thereby providing a constructive reflection on the practical application of and relevant methodological challenges in applying process-tracing. The strength of the process-tracing method lies in its ability to provide depth and testable substance to theoretical causal explanations.