We augment a standard tax model by concerns about tax equity: people get upset when labour is taxed more heavily than … capital. Even the slightest concern for tax equity invalidates the common recommendation for small open economies that capital … should remain tax-exempt. This holds for exogenous as well as for endogenous government expenditures and irrespective of …

savings in combination with full tax exemption on capital income. …

-material values over material things. We incorporate this notion into a simple tax model for a small open economy. We show that a … postmaterialism are developed from the World Values Surveys. Their impact on the tax mix is highly significant and goes into the …

We argue that societies with a stronger tendency towards postmaterialist life goals tilt the tax structure towards …

redistribution game with utilitarian governments and mobile welfare beneficiaries, we compare the outcomes of imitative behavior …

and the extent of redistribution in democratic regimes - though such a link does not exist when objective measures of …