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Viable Tax Constitutions

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Author Info
Perroni, Carlo (Department of Economics, University of Warwick)
Scharf, Kimberley (Department of Economics, University of Warwick)

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Abstract

Taxation is only sustainable if the general public complies with it. This observation is uncontroversial with tax practitioners but has been ignored by the public finance tradition, which has interpreted tax constitutions as binding contracts by which the power to tax is irretrievably conferred by individuals to government, which can then levy any tax it chooses. However, in the absence of an outside party enforcing contracts between members of a group, no arrangement within groups can be considered to be a binding contract, and therefore the power of tax must be sanctioned by individuals on an ongoing basis. In this paper we offer, for the first time, a theoretical analysis of this fundamental compliance problem associated with taxation, obtaining predictions that in some cases point to a re-interptretation of the theoretical constructions of the public finance tradition while in others call them into question

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File URL: http://www2.warwick.ac.uk/fac/soc/economics/research/workingpapers/publications/twerp683.pdf
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Publisher Info
Paper provided by University of Warwick, Department of Economics in its series The Warwick Economics Research Paper Series (TWERPS) with number 683.

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Length: 63 pages
Date of creation: 2003
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Handle: RePEc:wrk:warwec:683

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Related research
Keywords: Taxation ; Public Goods ; Government;

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Find related papers by JEL classification:
H1 - Public Economics - - Structure and Scope of Government
H2 - Public Economics - - Taxation, Subsidies, and Revenue
H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
H4 - Public Economics - - Publicly Provided Goods

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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Stanley L. Winer & George Tridimas & Walter Hettich, 2008. "Social Welfare and Coercion in Public Finance," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
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