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Politicians' Opinions on Tax Reform

  • John Ashworth

    ()

  • Bruno Heyndels

    ()

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    This paper examines politicians' stated preferences on tax reforms which aim to bring about a given change in revenue. The paper starts from a simple framework inwhich politicians are vote maximisers, analyses how disequilibria may affect tax choices and considers possible asymmetries in decisions. The empirical examination of the problem uses the stated preferences of 637 Flemish local politicians for both raising and lowering taxes by the same amount. Using multinomial logit estimation, symmetric and asymmetric effects are found and so the symmetry assumption underlying the standard approach is questioned in the analyses of tax choices. Copyright Kluwer Academic Publishers 2000

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    File URL: http://hdl.handle.net/10.1023/A:1005044401511
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    Article provided by Springer in its journal Public Choice.

    Volume (Year): 103 (2000)
    Issue (Month): 1 (April)
    Pages: 117-138

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    Handle: RePEc:kap:pubcho:v:103:y:2000:i:1:p:117-138
    Contact details of provider: Web page: http://www.springerlink.com/link.asp?id=100332

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    1. Adamowicz W. & Louviere J. & Williams M., 1994. "Combining Revealed and Stated Preference Methods for Valuing Environmental Amenities," Journal of Environmental Economics and Management, Elsevier, vol. 26(3), pages 271-292, May.
    2. Veall, Michael R & Zimmermann, Klaus F, 1996. " Pseudo-R-[superscript 2] Measures for Some Common Limited Dependent Variable Models," Journal of Economic Surveys, Wiley Blackwell, vol. 10(3), pages 241-59, September.
    3. Kahneman, Daniel & Tversky, Amos, 1979. "Prospect Theory: An Analysis of Decision under Risk," Econometrica, Econometric Society, vol. 47(2), pages 263-91, March.
    4. Hettich, W. & Winter, S.L., 1993. "The Political Economy of Taxation," Papers 93-2, Carleton - Business Administration.
    5. Heyndels, Bruno & Vuchelen, Jef, 1998. "Tax Mimicking Among Belgian Municipalities," National Tax Journal, National Tax Association, vol. 51(n. 1), pages 89-101, March.
    6. Hettich, Walter & Winer, Stanley L, 1988. "Economic and Political Foundations of Tax Structure," American Economic Review, American Economic Association, vol. 78(4), pages 701-12, September.
    7. Hettich, Walter & Winer, Stanley, 1984. "A positive model of tax structure," Journal of Public Economics, Elsevier, vol. 24(1), pages 67-87, June.
    8. Coughlin, Peter J & Mueller, Dennis C & Murrell, Peter, 1990. "Electoral Politics, Interest Groups, and the Size of Government," Economic Inquiry, Western Economic Association International, vol. 28(4), pages 682-705, October.
    9. Schmidt, Peter & Strauss, Robert P, 1975. "The Prediction of Occupation Using Multiple Logit Models," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 16(2), pages 471-86, June.
    10. repec:cup:cbooks:9780521894753 is not listed on IDEAS
    11. 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.
    12. Alan T. Peacock & Jack Wiseman, 1961. "The Growth of Public Expenditure in the United Kingdom," NBER Books, National Bureau of Economic Research, Inc, number peac61-1, August.
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