Economic and Political Foundations of Tax Structure

Walter Hettich · Stanley L. Winer

279 citations0/0 files storedScholarship@Western (Western University)

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Economic and Fiscal Studies Taxation and Compliance Studies Fiscal Policies and Political Economy

Abstract

This paper derives the essential elements of tax systems as the outcome of rational behavior in a model w here government maximizes expected support and where opposition to ta xation depends on the loss in full income. The analysis treats the le vel of expenditures as endogenous and integrates the influence of adm inistration costs with that of political and economic factors. Tax st ructure is shown to be a system of related components in equilibrium. A final section compares results to two alternative approaches, opti mal taxation and the Leviathan model. Copyright 1988 by American Economic Association.

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References

1958An Economic Theory of Democracy.1981A Rational Theory of the Size of Government 1976Toward a More General Theory of Regulation 1983A Theory of Competition Among Pressure Groups for Political Influence 1975Congress: The Electoral Connection, by David R. Mayhew 1982Lectures in Public Economics.1975Individual welfare, majority voting, and the properties of a linear income tax 1977Voting over income tax schedules

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