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Fiscal capacity in non-democratic states : the origins and expansion of income tax
Andersson, Per F. - 2021
The origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes-a cornerstone of government finance-were introduced by non-democratic states...
Persistent link: https://www.econbiz.de/10012798707
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The Political Economy of Taxation : Power, Structure, Redistribution
Winer, Stanley L. - 2017
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10012964375
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The political economy of taxation : power, structure, redistribution
Winer, Stanley L. - 2016
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10011573919
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The Scope of Political Redistribution with Income Taxation
Lopez Rodriguez, David - 2014
This paper investigates the politicians' incentives to pursue income redistribution when governments are constrained to levy taxes on labor income and this creates distortions. Politicians who strive to be elected may strategically redistribute through in-kind rather than cash transfers and...
Persistent link: https://www.econbiz.de/10013050181
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Voting Over Income Taxation
Carbonell-Nicolau, Oriol - 2006
A major problem of the positive theory of income taxation is to explain why statutory income tax schedules in practice …
Persistent link: https://www.econbiz.de/10012780427
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Austerity and distributional policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax progressivity. Consistent with this evidence, we find that...
Persistent link: https://www.econbiz.de/10012232031
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Austerity and distributional policy
Alpino, Matteo; Asatryan, Zareh; Blesse, Sebastian; … - 2020
What are the effects of austerity on distributional policy? We exploit the autonomy of Italian municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases tax progressivity. Consistent with this evidence, we find that in a...
Persistent link: https://www.econbiz.de/10012304292
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State capacity and public debt : a political economy analysis ; conference paper
Esslinger, Christoph; Müller, Cornelius - 2014 - Work in progress
High public debt combined with low capacities of the state to raise taxes and to support markets can put even developed countries into turmoil. However, the existing political economy literature of state capacity, pioneered by Besley and Persson (2009), does not investigate the interaction of...
Persistent link: https://www.econbiz.de/10010482518
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The Political Economy of Taxation: Power, Structure, Redistribution
Winer, Stanley L. - 2016
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...
Persistent link: https://www.econbiz.de/10011584951
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Searching for Keynes : an essay on the political economy of fiscal policy, with application to Canada, 1870-2000 - revised version
Winer, Stanley L.; Ferris, John Stephen - 2003
Keynes' General Theory (1936) is arguably one of the most important books of the twentieth century. His ideas for … stabilizing the aggregate economy have profoundly influenced economic theory as well as popular opinion about what governments can … and should do with respect to the business cycle. On the other hand, whether Keynesian theory has substantially altered …
Persistent link: https://www.econbiz.de/10011509394