Democratic Choice and Taxation: A Theoretical and Empirical Analysis

ISBN-13: 9780521622912 / Angielski / Twarda / 1999 / 344 str.

Walter Hettich; Stanley L. Winer; Stanley L. Winer

Opis

This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. The authors argue that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, the authors use formal modelling of voting behaviour, emphasizing recent advances in the theory of probabilistic voting.

Recenzje

'… the book is an extremely useful addition to the evolving literature.' Economica

Spis treści

1. Introduction; Part I. Theoretical Framework: 2. Models of political economy and the study of taxation; 3. Foundations of democratic tax systems; 4. Tax structure in equilibrium: a more formal analysis; Part II. Collective Choice and the Normative Analysis of Taxation: 5. An assessment of normative tax theory; 6. Welfare politics and taxation; Part III. Applied General Equilibrium Analysis: 7. Tax policy in a computable model of economic and political equilibrium; Part IV. Statistical Analysis of Tax Structure: 8. Introduction to statistical research; 9. Income taxation and special provisions: evidence from the US states; 10. Debt and tariffs: the evolution of the Canadian revenue system; Part V. Political Institutions and Taxation: 11. Tax systems in congressional and parliamentary countries; 12. Conclusion; Endnotes; References; Index.