An exercise in political economy of tax reform
If the tax rate is endogenously determined by majority voting, then a fully effective and costless reform resulting in full tax compliance may not be supported by a majority even when the evaders (or, avoiders) are only a minority.
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- Andreoni, J. & Erard, B. & Feinstein, J., 1996.
9610r, Wisconsin Madison - Social Systems.
- Sandmo, Agnar, 2005. "The Theory of Tax Evasion: A Retrospective View," National Tax Journal, National Tax Association, vol. 58(4), pages 643-63, December.
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