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Maximizing Tax Revenue While Minimizing Political Costs

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  • Rose, Richard

Abstract

Tax revenue is a function of laws and administration as well as economic activity. Four different theories purport to explain revenue-raising in contemporary Western nations: universal abstractions about economic systems; national culture: tax-specific characteristics; avoiding political costs through political inertia. OECD data on taxation in Western nations since 1955 show that national tax systems do not have sufficient in common to validate universalistic generalizations Tax-specific influences can be identified only for a few major sources of revenue. The inertia persistence of substantial national distinctiveness reflects a non-decision making approach to tax policy by politicians. The strategy is to rely primarily upon revenue-buoyant taxes authorized by past legislation rather than risk the political blame for introducing new taxes to raise large amounts of needed additional revenue.

Suggested Citation

  • Rose, Richard, 1985. "Maximizing Tax Revenue While Minimizing Political Costs," Journal of Public Policy, Cambridge University Press, vol. 5(3), pages 289-320, August.
    • Handle: RePEc:cup:jnlpup:v:5:y:1985:i:03:p:289-320_00
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    Cited by:

    1. Nicolae-Bogdan Ianc & Thierry Baudassé, 2021. "How Can Culture Affect Taxation? A Postmaterialism Value Approach," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(3), pages 466-488, September.
    2. John Ashworth & Bruno Heyndels, 2000. "Politicians' Opinions on Tax Reform," Public Choice, Springer, vol. 103(1), pages 117-138, April.
    3. Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    4. Ashworth, John & Heyndels, Bruno, 2002. "Tax Structure Turbulence in OECD Countries," Public Choice, Springer, vol. 111(3-4), pages 347-376, June.
    5. Ashworth, John & Heyndels, Bruno, 1997. "Politicians' preferences on local tax rates: An empirical analysis," European Journal of Political Economy, Elsevier, vol. 13(3), pages 479-502, September.
    6. Benny Geys & Jan Vermeir, 2008. "Taxation and presidential approval: separate effects from tax burden and tax structure turbulence?," Public Choice, Springer, vol. 135(3), pages 301-317, June.
    7. Ashworth, John & Heyndels, Bruno & Smolders, Carine, 2003. "Psychological taxing in Flemish municipalities," Journal of Economic Psychology, Elsevier, vol. 24(6), pages 741-762, December.
    8. John Ashworth & Bruno Heyndels, 2001. "Political Fragmentation and the Evolution of National Tax Structures in the OECD," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(4), pages 377-393, August.

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