Tax Policy from Public Choice Perspective
AbstractDespite the fact that the tax structure is a product of the political process, rarely does an economic analysis of tax policy take account of the political environment within which the tax structure is designed. The analysis that follows begins with the recognition that the political system uses resources to desing tax systems, and these costs should be taken into account along with other welfare costs of the tax system. While public choice theory might offer much to help advance the theory of taxation, the main focus of this essay will be policy-oriented, and will begin by explicitly recognizing the political costs that are created when people try to influence tax law for their benefit.
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Bibliographic InfoPaper provided by Department of Economics, Florida State University in its series Working Papers with number 1998_03_02.
Length: 23 pages
Date of creation: 1998
Date of revision:
Other versions of this item:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
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