. Also, the median voter may choose a negative tax rate, even if he is poorer than the mean, in order to stimulate public …

We propose a theory of tax centralization in politico-economic equilibrium. Taxation has dynamic general equilibrium …

We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of … the local level. This renders the degree of tax centralization and the tax burden determinate even if none of the …

We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of … the local level. This renders the degree of tax centralization and the tax burden determinate even if none of the …

to the government be paid before the debts owed to other creditors? This Article defends the notion that some tax debts … creditors, the tax priority debate should be understood as a fight about how much debtor default risk the government should have … limited through the grant of tax priority because, contrary to the claims of priority's critics, the government is constrained …

In this paper we examine the impact of tax contracts as a novel institution on elections, policies, and welfare. We … that tax contracts yield moderate policies and lead to lower perks by avoiding the formation of grand coalitions in order …

. Mobility has two countervailing effects: the political participation effect and the tax base effect. With emigration, the … political majority has to take into account that emigration reduces tax revenues and thereby affects the feasible set of …