Why are some taxes "more equal than others"?
AbstractThis paper examines efficiency rationales behind uniformity of taxation for public projects. Let a benevolent risk neutral 'constitutional designer' to set an optimal cost-sharing rule for a legislature operating under majority rule. Then the designer will choose 'more equal taxes' for a country with more homogeneous tastes, which is in accord with a popular view. Higher quality projects provide an additional reason for this choice. Moreover, an exogenous requirement to use broader supermajority may also lead to more uniformity.
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Bibliographic InfoPaper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 2002043.
Date of creation: 00 Jul 2002
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public goods; cost sharing; constitutional design;
Find related papers by JEL classification:
- H41 - Public Economics - - Publicly Provided Goods - - - Public Goods
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
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