In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and … comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal …

In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue … taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and … comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal …

business, or a reduced need to use taxation of individuals to accomplish social goals. We also find that more repressive … governments rely less on personal income taxation, possibly because this tax source requires a higher degree of voluntary … compliance than other forms of taxation. At a general level, the results as a whole are of interest for at least two reasons …

constitutional democracies seek to do. Self-binding fetters are hard to find. We suggest that schemes of progressive taxation, in …

constitutional democracies seek to do. Self-binding fetters are hard to find. We suggest that schemes of progressive taxation, in …

allocations even under lump-sum taxation. Ideological biases create asymmetries in the group’s relative political power generating …

inefficient regulations? This Article suggests that schemes of progressive taxation, in which marginal tax rates increase with …. Of course, progressive taxation imposes its own incentive costs, by reducing the subject's private gains. However, these … costs of progressive taxation. …

taxation, both as system (progressive vs. flat tax) and as level.  …