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The Role of Tax Bases and Collections Costs in the Determination of Income Tax Rates, Seigniorage and Inflation

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Author Info
 Kenny, Lawrence W
Toma, Mark

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Abstract

A growing theoretical literature on optimal taxation predicts that governments will set the tax rates on money holdings and on more traditional tax bases to minimize the deadweight losses of collecting government revenue. Under the presumption that relative collection costs and tax bases have not changed significantly over time, the empirical time-series seigniorage literature has focused on the theory's tax smoothing implication, finding only weak support. The authors show that changes in collections costs and tax bases played an important role in the determination of tax composition and find stronger support for tax smoothing when this is taken into account. Copyright 1997 by Kluwer Academic Publishers

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Publisher Info
Article provided by Springer in its journal Public Choice.

Volume (Year): 92 (1997)
Issue (Month): 1-2 (July)
Pages: 75-90
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Handle: RePEc:kap:pubcho:v:92:y:1997:i:1-2:p:75-90

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  1. Lawrence W. Kenny & Stanley L. Winer, 2001. "Tax Systems in the World - An Empirical Investigation into the Importance of Tax Bases, Collection Costs, and Political Regime," Carleton Economic Papers 01-03, Carleton University, Department of Economics. [Downloadable!]
  2. Radhika Lahiri, 2003. "Tax Distortions in a Neoclassical Monetary Economy in the Presence of Administration Costs," School of Economics and Finance Discussion Papers and Working Papers Series 151, School of Economics and Finance, Queensland University of Technology. [Downloadable!]
  3. Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics. [Downloadable!]
  4. Lawrence Kenny & Stanley Winer, 2006. "Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime," International Tax and Public Finance, Springer, vol. 13(2), pages 181-215, May. [Downloadable!] (restricted)
  5. Abel Escribà-Folch, 2009. "Do authoritarian institutions mobilize economic cooperation?," Constitutional Political Economy, Springer, vol. 20(1), pages 71-93, March. [Downloadable!] (restricted)
  6. Michael E. S. Hoffman, 2005. "Political and Public Finance Motives for Tariffs," International Trade 0510016, EconWPA. [Downloadable!]
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