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Reforming a complicated income tax system: The political economy perspective

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  • Barbaro, Salvatore
  • Suedekum, Jens

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  • Barbaro, Salvatore & Suedekum, Jens, 2006. "Reforming a complicated income tax system: The political economy perspective," European Journal of Political Economy, Elsevier, vol. 22(1), pages 41-59, March.
    • Handle: RePEc:eee:poleco:v:22:y:2006:i:1:p:41-59
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    References listed on IDEAS

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    1. M. Dewatripont & G. Roland, 1992. "Economic Reform and Dynamic Political Constraints," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(4), pages 703-730.
    2. Barbaro, Salvatore & Suedekum, Jens, 2005. "The Interaction of Tax Exemptions and Individual Tax Reform Preferences," IZA Discussion Papers 1543, IZA Network @ LISER.
    3. Kai A. Konrad, 2004. "Inverse Campaigning," Springer Books, in: Roger D. Congleton & Kai A. Konrad & Arye L. Hillman (ed.), 40 Years of Research on Rent Seeking 2, pages 347-360, Springer.
    4. David T. Coe & Dennis J. Snower, 1997. "Policy Complementarities: The Case for Fundamental Labor Market Reform," IMF Staff Papers, Palgrave Macmillan, vol. 44(1), pages 1-35, March.
    5. Kate Krause, 2000. "Tax Complexity: Problem or Opportunity?," Public Finance Review, , vol. 28(5), pages 395-414, September.
    6. Peter Bernholz, 1973. "Logrolling, arrow paradox and cyclical majorities," Public Choice, Springer, vol. 15(1), pages 87-95, June.
    7. Pechman, Joseph A, 1987. "Tax Reform: Theory and Practice," Journal of Economic Perspectives, American Economic Association, vol. 1(1), pages 11-28, Summer.
    8. Shang-Jin Wei, 1997. "Gradualism versus Big Bang: Speed and Sustainability of Reforms," Canadian Journal of Economics, Canadian Economics Association, vol. 30(4), pages 1234-1247, November.
    9. Fernandez, Raquel & Rodrik, Dani, 1991. "Resistance to Reform: Status Quo Bias in the Presence of Individual-Specific Uncertainty," American Economic Review, American Economic Association, vol. 81(5), pages 1146-1155, December.
    10. Matthias Wrede, 2001. "Tax Deductibility of Commuting Expenses and Leisures: On the Tax Treatment of Time-Saving Expenditure," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(2), pages 216-224, March.
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    Cited by:

    1. L. Yu. Filobokova & O. V. Grigorieva, 2017. "Strategic approaches to the management of tax potential in small business," Russian Journal of Industrial Economics, MISIS, vol. 10(2).
    2. David, Antonio C. & Sever, Can, 2025. "Unpleasant surprises? Elections and tax news shocks," European Journal of Political Economy, Elsevier, vol. 86(C).

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