The object of this paper is to indicate how public choice theory and orthodox normative tax theory may be integrated within a single coherent intellectual framework. Because public choice theory has quite different conceptual foundations from normative tax theory, this is no simple task. A...

This article constructs a median voter model of public expenditure levels, which includes as a central piece of the analysis the costs of expenditure increments to voters in various income groups. These marginal cost-shares or 'tax-prices' are derived from tax data for three separate periods...