affects both redistributive outcomes as well as individual's political attitudes towards taxation. Depending on the avoidance …

population increases, the tax policy becomes more and more biased towards capital taxation. …

urban voters may impose their will on the voters of rural cantons voting instrumentally. -- political economics of taxation …

Gender differences in voting patterns and political attitudes towards redistribution are well-documented. The … experiments on preferences for redistribution conducted in the U.S. and several European countries to disentangle these potential …

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the … relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities …—and the mapping between these functions and various forms of taxation. Different types of taxation as well as expenditures on …

competition. Three models are considered: Taxation and Redistribution, Public Goods, and Fixed Prices. In each case, the value …

help to understand and fight tax evasion. In this paper we analyze the effect of progressive taxation on tax morale in a …