In this chapter I provide an overview of the political economy of taxation in democratic states by considering the … democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over …

the reasons for being poor. We develop and test a theo-ry about support for redistribution in the presence of target … taxation of the rich. Survey evidence from the United States and Germany and experimental evidence on giving money to real …

preferential taxation of expats. Our econometric analysis reveals that in rural communities, where attracting rich expats has a …

. Redistribution to real co-players has a negative effect on the median voter's tax rate choice. Further, perceived income mobility … decreases the desired amount of redistribution. Our results suggest the importance of concerns about own mobility as well as …

We investigate redistributive taxation in a political economy experiment and determine how different patterns of social …

redistribution and retraining - that arguably characterize many reform packages. We analyse the interaction of compensatory … redistribution and retraining programmes, and demonstrate that the provision of redistributive programmes might distort incentives …. Conversely, it may be possible for an economic reform to win political support in the absence of compensatory redistribution …

We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in …

income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation … support for two claims: first, that taxation is best understood as a problem of credible commitment, particularly where …

Standard models of voting on redistribution generate a clear-cut prediction: redistribution increases in income … accompanied by developments in redistribution into the opposite direction. This paper argues that it is important to distinguish … skewness. In a model with imperfect information, these developments affect redistribution in different ways. While polarization …