Showing 1 - 10 of 10
This paper develops an expanded framework for social planning in which the existence of coercion is explicitly acknowledged. Key issues concern the precise definition of coercion for individuals and in the aggregate, its difference from redistribution, and its incorporation into normative...
Persistent link: https://www.econbiz.de/10010264505
This paper moves toward the formulation of a normative theory of taxation that incorporates collective choice as an essential element. Such a theory has many interesting parallels to optimal taxation, including large information requirements for political agents. The paper discusses possible...
Persistent link: https://www.econbiz.de/10010397881
A new view is emerging in the economic literature on how to analyze and interpret national and subnational revenue systems. Recent work has shown that such systems can be modelled successfully as sets of related policy instruments that are being shaped and used deliberately by vote-maximizing...
Persistent link: https://www.econbiz.de/10010398070
This paper moves toward the formulation of a normative theory of taxation that incorporates collective choice as an essential element. Such a theory has many interesting parallels to optimal taxation, including large information requirements for political agents. The paper discusses possible...
Persistent link: https://www.econbiz.de/10009755240
Persistent link: https://www.econbiz.de/10001532431
Persistent link: https://www.econbiz.de/10001750549
Most modern economies tax both consumption and labour income. While there is an extensive normative literature on the optimal mix of the two taxes, there is little examination of what determines the actual mix in a well specified political economy context. We use a multi-dimensional spatial...
Persistent link: https://www.econbiz.de/10013144606
A new view is emerging in the economic literature on how to analyze and interpret national and subnational revenue systems. Recent work has shown that such systems can be modelled successfully as sets of related policy instruments that are being shaped and used deliberately by vote-maximizing...
Persistent link: https://www.econbiz.de/10009743285
The paper draws attention to the interdependence of regulation and taxation. We analyze the nature of policy equilibrium, as well as the implications of historically important political and economic shocks, for the joint use of the two policy instruments in a framework that embodies...
Persistent link: https://www.econbiz.de/10014072424
In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue structures have taken their present form and why they are used in a particular way as part of the democratic process. In addition, we also consider the classic normative...
Persistent link: https://www.econbiz.de/10014088071