The authors examine how tax policies and tax systems arise out of democratic choices. The emphasis on voting behavior sets their work apart from other research on public finance. They find that democratic institutions yield tax systems that follow predictable patterns. The analysis is applied to the United States in a general equilibrium model. Theory is also linked to fact through statistical research on national and state governments in the U.S. and Canada. In addition, the authors discuss how to evaluate the efficiency of taxation in a framework that includes voting choices and review the...
The authors examine how tax policies and tax systems arise out of democratic choices. The emphasis on voting behavior sets their work apart from other...
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.
This work examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. The authors arg...
