This paper makes the case for a more deliberate and expansive consideration of political economy issues in the context of Australian tax policy. Although there is a rich international literature analysing how political factors and institutions shape tax policy outcomes, with a few notable...

The Article draws on public choice theory to argue that the manner in which the federal income tax distributes its costs and its benefits undergirds the massive fiscal crises that the federal government is now experiencing. Then, this Article offers recent historical evidence on 1500 state-level...