Democratic choice and taxation: a theoretical and empirical analysis
Auteur :
Hettich, Walter / Winer, Stanley L.
Éditeur :
Cambridge University Press
ISBN :
9780521622912
Date de publication :
13 févr. 1999
Dimensions :
23,8 x 16,1 x 2,5 cm
Poids :
660 g
Langue :
Anglais
Pays d'origine :
Grande Bretagne
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 US in a general equilibrium model.