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A Positive Model of Tax Reform

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  • Van Velthoven, Ben
  • Van Winden, Frans

Abstract

This paper is devoted to the explanation of tax policy from a behavioral-theoretic point of view. It, for the first time, brings together within a unified framework behavioral determinants of government expenditure, taxation, and tax reform. Administrative and compliance costs associated with taxation (factors generally neglected in models of taxation), as well as tax avoidance/evasion, deadweight losses, and the costs that are involved in the tax reform process itself, play a crucial role in the model. The paper investigates how these factors influence the development of taxation and expenditure, and the occurrence of tax reform. Copyright 1991 by Kluwer Academic Publishers

Suggested Citation

  • Van Velthoven, Ben & Van Winden, Frans, 1991. "A Positive Model of Tax Reform," Public Choice, Springer, vol. 72(1), pages 61-86, October.
    • Handle: RePEc:kap:pubcho:v:72:y:1991:i:1:p:61-86
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    Cited by:

    1. 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.
    2. Berggren, Niclas, 2003. "The Frailty of Economic Reforms: Political Logic and Constitutional Lessons," Ratio Working Papers 1, The Ratio Institute.

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