Tax Rate and Government Expenditure
AbstractThis article presents a model of government behavior. A central role is allocated to the own interests of politicians and bureaucrats. The interests of social groups outside t he government organization are taken into account by the government t hrough factors such as mobility between social groups and pressure. T his leads to the formulation of a so-called complex interest function which is maximized to determine the behavior of the government. It a ppears that the numerical strengths of the social groups that are act ively involved in the production process are determinant for the tax rate and the relative level of government expenditure. Copyright 1987 by WWZ and Helbing & Lichtenhahn Verlag AG
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Bibliographic InfoArticle provided by Wiley Blackwell in its journal Kyklos.
Volume (Year): 40 (1987)
Issue (Month): 3 ()
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Web page: http://www.blackwellpublishing.com/journal.asp?ref=0023-5962
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- Feld, Lars P., 1997. "Exit, voice and income taxes: The loyalty of voters," European Journal of Political Economy, Elsevier, vol. 13(3), pages 455-478, September.
- Feld, Lars P. & Kirchgassner, Gebhard, 2001.
"Income tax competition at the State and Local Level in Switzerland,"
Regional Science and Urban Economics,
Elsevier, vol. 31(2-3), pages 181-213, April.
- Lars P. Feld & Gebhard Kirchgässner, 2000. "Income Tax Competition at the State and Local Level in Switzerland," CESifo Working Paper Series 238, CESifo Group Munich.
- Feld, Lars P, 2000. " Tax Competition and Income Redistribution: An Empirical Analysis for Switzerland," Public Choice, Springer, vol. 105(1-2), pages 125-64, October.
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