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Tax Policy from Public Choice Perspective

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Listed:
  • Holcombe, R.G.

Abstract

Despite the fact that the tax structure is a product of the political process, rarely does an economic analysis of tax policy take account of the political environment within which the tax structure is designed. The analysis that follows begins with the recognition that the political system uses resources to desing tax systems, and these costs should be taken into account along with other welfare costs of the tax system. While public choice theory might offer much to help advance the theory of taxation, the main focus of this essay will be policy-oriented, and will begin by explicitly recognizing the political costs that are created when people try to influence tax law for their benefit.

Suggested Citation

  • Holcombe, R.G., 1998. "Tax Policy from Public Choice Perspective," Working Papers 1998_03_02, Department of Economics, Florida State University.
  • Handle: RePEc:fsu:wpaper:1998_03_02
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    References listed on IDEAS

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    1. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64, pages 416-416.
    2. 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.
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    5. Lott, John R, Jr, 1997. "Does Political Reform Increase Wealth?: Or, Why the Difference between the Chicago and Virginia Schools Is Really an Elasticity Question," Public Choice, Springer, vol. 91(3-4), pages 219-227, June.
    6. Buchanan, James M., 1993. "The Political Efficiency of General Taxation," National Tax Journal, National Tax Association, vol. 46(4), pages 401-10, December.
    7. Peltzman, Sam, 1980. "The Growth of Government," Journal of Law and Economics, University of Chicago Press, vol. 23(2), pages 209-287, October.
    8. Weingast, Barry R & Shepsle, Kenneth A & Johnsen, Christopher, 1981. "The Political Economy of Benefits and Costs: A Neoclassical Approach to Distributive Politics," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 642-664, August.
    9. Buchanan, James M., 1993. "The Political Efficiency of General Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(4), pages 401-410, December.
    10. James M. Buchanan, 1963. "The Economics of Earmarked Taxes," Journal of Political Economy, University of Chicago Press, vol. 71, pages 457-457.
    11. Stigler, George J, 1970. "Director's Law of Public Income Redistribution," Journal of Law and Economics, University of Chicago Press, vol. 13(1), pages 1-10, April.
    12. Gary S. Becker, 1983. "A Theory of Competition Among Pressure Groups for Political Influence," The Quarterly Journal of Economics, Oxford University Press, vol. 98(3), pages 371-400.
    13. Wittman, Donald, 1989. "Why Democracies Produce Efficient Results," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1395-1424, December.
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    Cited by:

    1. Krumm, Raimund & Volkert, Jürgen, 2015. "Möglichkeiten und Grenzen der politischen Realisierbarkeit intra- und intergenerativer Gerechtigkeit," UFZ Discussion Papers 11/2015, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    2. Raffaella Santolini, 2009. "The political trend in local government tax setting," Public Choice, Springer, vol. 139(1), pages 125-134, April.
    3. Athanasios Kampas & Richard Horan, 2016. "Second-best pollution taxes: revisited and revised," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 18(4), pages 577-597, October.
    4. repec:pri:cepsud:80rosen is not listed on IDEAS
    5. Richard E. Wagner, 2012. "Deficits, Debt, and Democracy," Books, Edward Elgar Publishing, number 14477, April.
    6. Harvey S. Rosen, 2002. "Public Finance: Essay for the Encyclopedia of Public Choice," Working Papers 122, Princeton University, Department of Economics, Center for Economic Policy Studies..
    7. Ringa Raudla, 2010. "Governing budgetary commons: what can we learn from Elinor Ostrom?," European Journal of Law and Economics, Springer, vol. 30(3), pages 201-221, December.
    8. Cosgel, Metin M., 2006. "Taxes, efficiency, and redistribution: Discriminatory taxation of villages in Ottoman Palestine, Southern Syria, and Transjordan in the sixteenth century," Explorations in Economic History, Elsevier, vol. 43(2), pages 332-356, April.

    More about this item

    Keywords

    TAXATION ; SOCIAL CHOICE;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General

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