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Political Entry Barriers and Tax Incidence: The Political Economy of Sales and Excise Taxes

Author

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  • Anderson, G M
  • Shughart, William F, II
  • Tollison, R D

Abstract

The authors' purpose is to examine certain institutional features of government that may facilitate the wealth transfer associated with the taxation of consumption. In particular, they argue that where entry barriers into politics are high, government will tend to rely more heavily on consumption taxes as revenue sources. This is because higher entry barriers make it more difficult for the interests of low-income taxpayers to get representation in the political process.

Suggested Citation

  • Anderson, G M & Shughart, William F, II & Tollison, R D, 1989. "Political Entry Barriers and Tax Incidence: The Political Economy of Sales and Excise Taxes," Public Finance = Finances publiques, , vol. 44(1), pages 8-18.
    • Handle: RePEc:pfi:pubfin:v:44:y:1989:i:1:p:8-18
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    Cited by:

    1. Susanne Lohmann & Deborah M. Weiss, 2002. "Hidden Taxes and Representative Government: The Political Economy of the Ramsey Rule," Public Finance Review, , vol. 30(6), pages 579-611, November.
    2. Bernardo Guimaraes & Bruno Meyerhof Salama, 2023. "Permitting Prohibitions," The Journal of Legal Studies, University of Chicago Press, vol. 52(1), pages 241-271.
    3. Guimarães, Bernardo de Vasconcellos & Salama, Bruno Meyerhof, 2017. "Contingent judicial deference: theory and application to usury laws," Textos para discussão 440, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
    4. Toshihiro Ihori & C.C. Yang, 2010. "Laffer paradox, Leviathan, and Political Contest," CIRJE F-Series CIRJE-F-769, CIRJE, Faculty of Economics, University of Tokyo.
    5. Guimaraesy, Bernardo & Meyerhof Salama, Bruno, 2017. "Contingent judicial deference: theory and application to usury laws," LSE Research Online Documents on Economics 86146, London School of Economics and Political Science, LSE Library.
    6. Toshihiro Ihori & C. Yang, 2012. "Laffer paradox, Leviathan, and political contest," Public Choice, Springer, vol. 151(1), pages 137-148, April.

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