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Explaining the use of related tax instruments

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  • Winer, Stanley L.
  • Hettich, Walter

Abstract

A new view is emerging in the economic literature on how to analyze and interpret national and subnational revenue systems. Recent work has shown that such systems can be modelled successfully as sets of related policy instruments that are being shaped and used deliberately by vote-maximizing governments. We extend existing empirical work by estimating a two-equation system designed to investigate the use of related tax instruments by U.S. states. The model focuses on two decisions: how much to rely on personal income as a tax base and whether to introduce an income tax credit or rebate for local property taxes. We also raise some general methodological problems that empirical research in the expected vote-maximizing tradition must deal with in the future.

Suggested Citation

  • Winer, Stanley L. & Hettich, Walter, 1992. "Explaining the use of related tax instruments," Discussion Papers, Series II 189, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    • Handle: RePEc:zbw:kondp2:189
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    Citations

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    Cited by:

    1. Genser, Bernd & Weck-Hannemann, Hannelore, 1992. "Fuel taxation in EC counties: A political economy approach," Discussion Papers, Series II 192, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
    2. Landon, Stuart, 1999. "Education costs and institutional structure," Economics of Education Review, Elsevier, vol. 18(3), pages 327-345, June.

    More about this item

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue

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