Rules, Politics and the Normative Analysis of Taxation
Taxation has been a much-discussed subject in the literature on economics and in writings on the role and meaning of the state. Over the centuries, many authors have put forward views of what qualifies as "good" taxation and what constitutes undesirable tax policy. Consensus on these issues has changed over time, depending on historical circumstances and prevailing modes of economic thinking. In this chapter, we look at analytical views that enjoy broad acceptance in the current literature on taxation. We call these views "rules" or "norms" of analysis. They represent patterns of thinking that have wide currency or that have become codified in the literature. The chapter describes eight of the most important rules or norms and then critically examines their validity in a framework that makes explicit allowance for collective choice. Our critique leads us to identify several shortcomings and limitations in existing patterns of thinking.
|Date of creation:||01 Aug 2000|
|Date of revision:||2002|
|Publication status:||Published: Revised version in Handbook of Public Finance, ed. Jürgen G. Backhaus and Richard E. Wagner, Norwell, Massachusetts: Kluwer Academic, 2002, Ch. 5 (pp. 109–137)|
|Contact details of provider:|| Postal: C870 Loeb Building, 1125 Colonel By Drive, Ottawa Ontario, K1S 5B6 Canada|
|Order Information:|| Email: |
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Hettich, W. & Winer, S.L., 1993.
"The Political Economy of Taxation,"
8, Carleton - Business Administration.
- Hettich, W. & Winter, S.L., 1993. "The Political Economy of Taxation," Papers 93-2, Carleton - Business Administration.
- Wolfgang Eggert, 1999. "Capital Tax Competition with Inefficient Government Spending," CoFE Discussion Paper 99-15, Center of Finance and Econometrics, University of Konstanz.
- J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Oxford University Press, vol. 38(2), pages 175-208.
- Cornes,Richard & Sandler,Todd, 1996. "The Theory of Externalities, Public Goods, and Club Goods," Cambridge Books, Cambridge University Press, number 9780521477185, Diciembre.
- Brennan,Geoffrey & Buchanan,James M., 2006. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521027922, Diciembre.
- Brennan,Geoffrey & Buchanan,James M., 1980. "The Power to Tax," Cambridge Books, Cambridge University Press, number 9780521233293, Diciembre.
- Mueller,Dennis C. (ed.), 1997. "Perspectives on Public Choice," Cambridge Books, Cambridge University Press, number 9780521556545, Diciembre.
- Lockwood, Ben, 1993. "Commodity tax competition under destination and origin principles," Journal of Public Economics, Elsevier, vol. 52(2), pages 141-162, September.
- Lockwood, Ben, 1992. "Commodity Tax Competition Under Destination and Origin Principles," CEPR Discussion Papers 733, C.E.P.R. Discussion Papers.
- Hamilton, Jonathan H & Slutsky, Steven, 2000. " Decentralizing Allocation and Distribution by Separation with Information Transfers," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 2(3), pages 289-318.
- Mueller,Dennis C. (ed.), 1997. "Perspectives on Public Choice," Cambridge Books, Cambridge University Press, number 9780521553773, Diciembre.
- A. B. Atkinson & N. H. Stern, 1974. "Pigou, Taxation and Public Goods," Review of Economic Studies, Oxford University Press, vol. 41(1), pages 119-128.
- Myles,Gareth D., 1995. "Public Economics," Cambridge Books, Cambridge University Press, number 9780521497695, Diciembre.
- Boylan, Richard T & McKelvey, Richard D, 1995. "Voting over Economic Plans," American Economic Review, American Economic Association, vol. 85(4), pages 860-871, September. Full references (including those not matched with items on IDEAS)
When requesting a correction, please mention this item's handle: RePEc:car:carecp:00-12. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sabrina Robineau)
If references are entirely missing, you can add them using this form.