Electoral Systems, Legislative Process, and Income Taxation
AbstractWe characterize the equilibrium income tax schedules and the optimality conditions under two types of political institutions, a two-party plurality system with a single district, and one with multiple districts where tax policies are determined through a legislature. It is shown that the exogenous social welfare functions in the optimal taxation literature can be endogenously determined by explicitly modeling the political institutions, which put different welfare weights on different subsets of the population. This paper also extends the Coughlin probabilistic voting model and the Baron-Ferejohn legislative bargaining model to a function space. Copyright 2000 by Blackwell Publishing Inc.
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Bibliographic InfoArticle provided by Association for Public Economic Theory in its journal Journal of Public Economic Theory.
Volume (Year): 2 (2000)
Issue (Month): 1 ()
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- Carbonell-Nicolau Oriol, 2009.
"A Positive Theory of Income Taxation,"
The B.E. Journal of Theoretical Economics,
De Gruyter, vol. 9(1), pages 1-49, July.
- Winer, Stanley L. & Ferris, J. Stephen, 2008. "Searching for Keynesianism," European Journal of Political Economy, Elsevier, vol. 24(2), pages 294-316, June.
- Gordon, Roger H. & Cullen, Julie Berry, 2012. "Income redistribution in a Federal system of governments," Journal of Public Economics, Elsevier, vol. 96(11), pages 1100-1109.
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