IDEAS home Printed from https://ideas.repec.org/a/bla/coecpo/v6y1988i4p70-84.html

Canadian Tax Reform As Public Choice

Author

Listed:
  • ZANE SPINDLER
  • MICHAEL WALKER

Abstract

One may view current Canadian tax reform as an episode in a tax reform cycle arising from a continual public choice game. Both the positions of the Canadian players and the rules of the game may provide a rationale for these reforms. Revenue, equity, efficiency, and bargaining constraints determine the evolution of the tax code.

Suggested Citation

  • Zane Spindler & Michael Walker, 1988. "Canadian Tax Reform As Public Choice," Contemporary Economic Policy, Western Economic Association International, vol. 6(4), pages 70-84, October.
    • Handle: RePEc:bla:coecpo:v:6:y:1988:i:4:p:70-84
    DOI: 10.1111/j.1465-7287.1988.tb00548.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1465-7287.1988.tb00548.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1465-7287.1988.tb00548.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Assar Lindbeck & Jörgen Weibull, 1987. "Balanced-budget redistribution as the outcome of political competition," Public Choice, Springer, vol. 52(3), pages 273-297, January.
    2. Buchanan, James M, 1987. "Tax Reform as Political Choice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 29-35, Summer.
    3. Robert D. Tollison, 1982. "Rent Seeking: A Survey," Kyklos, Wiley Blackwell, vol. 35(4), pages 575-602, November.
    4. Thomas S. McCaleb, 1985. "Public Choice Perspectives on the Flat Tax Follies," Cato Journal, Cato Journal, Cato Institute, vol. 5(2), pages 613-628, Fall.
    5. Gary S. Becker, 1983. "A Theory of Competition Among Pressure Groups for Political Influence," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(3), pages 371-400.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Xavier de Vanssay & Zane A. Spindler, 1994. "Is Tax Reform in the Public Interest? a Rent-Seeking Perspective," Public Finance Review, , vol. 22(1), pages 3-21, January.
    2. Berggren, Niclas, 2003. "The Frailty of Economic Reforms: Political Logic and Constitutional Lessons," Ratio Working Papers 1, The Ratio Institute.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Berggren, Niclas, 2003. "The Frailty of Economic Reforms: Political Logic and Constitutional Lessons," Ratio Working Papers 1, The Ratio Institute.
    2. Persson, Torsten & Tabellini, Guido, 2002. "Political economics and public finance," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 24, pages 1549-1659, Elsevier.
    3. Falkowski, Jan & Olper, Alessandro, "undated". "Political Competition and Support for Agriculture," 2010 IAMO Forum, June 16-18, 2010, Halle (Saale), Germany 90799, Institute of Agricultural Development in Transition Economies (IAMO).
    4. William C. Mitchell, 1990. "Interest Groups: Economic Perspectives and Contributions," Journal of Theoretical Politics, , vol. 2(1), pages 85-108, January.
    5. Aidt, T.S. & Eterovic, D.S., 2007. "Give and Take: Political Competition, Participation and Public Finance in 20th Century Latin America," Cambridge Working Papers in Economics 0714, Faculty of Economics, University of Cambridge.
    6. Clas Eriksson, 2011. "Home bias in preferences and the political economics of agricultural protection," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement, INRA Department of Economics, vol. 92(1), pages 5-23.
    7. Eduardo Zambrano, 1999. "Formal Models Of Authority," Rationality and Society, , vol. 11(2), pages 115-138, May.
    8. Dalibor Eterovic & Nicolas Eterovic, 2010. "Political Competition vs. PoliticalParticipation: Effects on Government's Size," Working Papers wp_006, Adolfo Ibáñez University, School of Government.
    9. Arye L. Hillman & John G. Riley, 1989. "Politically Contestable Rents And Transfers," Economics and Politics, Wiley Blackwell, vol. 1(1), pages 17-39, March.
    10. van Lent, L.A.G.M., 1999. "Incomplete contracting theory in empirical accounting research," Other publications TiSEM 088f797d-9fa4-4081-98f4-1, Tilburg University, School of Economics and Management.
    11. Robert-Nicoud, Frederic & Sbergami, Federica, 2004. "Home-market vs. vote-market effect: Location equilibrium in a probabilistic voting model," European Economic Review, Elsevier, vol. 48(1), pages 155-179, February.
    12. Jan Fałkowski & Alessandro Olper, 2014. "Political competition and policy choices: the evidence from agricultural protection," Agricultural Economics, International Association of Agricultural Economists, vol. 45(2), pages 143-158, March.
    13. Patrick A. McLaughlin & Adam C. Smith & Russell S. Sobel, 2019. "Bootleggers, Baptists, and the risks of rent seeking," Constitutional Political Economy, Springer, vol. 30(2), pages 211-234, June.
    14. Kellermann, Kim Leonie, 2017. "Political participation and party capture in a dualized economy: A game theory approach," CIW Discussion Papers 4/2017, University of Münster, Center for Interdisciplinary Economics (CIW).
    15. Eriksson, Clas, 2011. "Home bias in preferences and the political economics of agricultural protection," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 92(01).
    16. P. Hägg, 1997. "Theories on the Economics of Regulation: A Survey of the Literature from a European Perspective," European Journal of Law and Economics, Springer, vol. 4(4), pages 337-370, December.
    17. Timur Kuran, 1987. "Chameleon voters and public choice," Public Choice, Springer, vol. 53(1), pages 53-78, January.
    18. Xavier de Vanssay & Zane A. Spindler, 1994. "Is Tax Reform in the Public Interest? a Rent-Seeking Perspective," Public Finance Review, , vol. 22(1), pages 3-21, January.
    19. Dalibor Eterovic & Nicolás Eterovic, 2012. "Political competition versus electoral participation: effects on government’s size," Economics of Governance, Springer, vol. 13(4), pages 333-363, December.
    20. Renaud Bourlès & Michael T. Dorsch & Paul Maarek, 2019. "Income Taxation and the Diversity of Consumer Goods: A Political Economy Approach," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(3), pages 960-993, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:coecpo:v:6:y:1988:i:4:p:70-84. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/weaaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.