Revealed Preference for Car Tax Cuts: An Empirical Study of Perceived Fiscal Incidence
Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if benefits are skewed toward upper income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support maximizing politicians attempting to supply net benefits to easily identifiable interest groups without generating significant opposition from other groups.
|Date of creation:||10 Nov 2004|
|Date of revision:|
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- John H. Beck & Randall W. Bennett, 2003. "Taxation, License Fees, and New Car Registrations," Public Finance Review, SAGE Publishing, vol. 31(5), pages 487-509, September.
- Sam Peltzman, 1992. "Voters as Fiscal Conservatives," The Quarterly Journal of Economics, Oxford University Press, vol. 107(2), pages 327-361.
- Stine, William F., 2003. "The Effect of Personal Property Tax Repeal on Pennsylvania’s Real Estate Tax Growth and Stability," National Tax Journal, National Tax Association, vol. 56(1), pages 45-60, March.
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