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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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  • Kenny, Lawrence W
  • Toma, Mark

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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Bibliographic 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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Web page: http://www.springerlink.com/link.asp?id=100332

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Cited by:
  1. Michael E. S. Hoffman, 2005. "Political and Public Finance Motives for Tariffs," International Trade 0510016, EconWPA.
  2. Abel EscribĂ -Folch, 2009. "Do authoritarian institutions mobilize economic cooperation?," Constitutional Political Economy, Springer, vol. 20(1), pages 71-93, March.
  3. 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.
  4. Click, Reid W., 2000. "Seigniorage and conventional taxation with multiple exogenous shocks," Journal of Economic Dynamics and Control, Elsevier, vol. 24(10), pages 1447-1479, September.
  5. 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.
  6. Stanley L. Winer & J Stephen Ferris, 2003. "Searching for Keynes: An Essay on the Political Economy of Fiscal Policy, with Application to Canada, 1870-2000 - revised version," CESifo Working Paper Series 1016, CESifo Group Munich.

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