| Description |
xi, 331 pages : illustrations ; 24 cm |
| Contents |
1. Introduction -- Pt. 1. Theoretical Framework. 2. Models of Political Economy and the Study of Taxation. 3. Foundations of Democratic Tax Systems. 4. Tax Structure in Equilibrium: A More Formal Model -- Pt. 2. Collective Choice and the Normative Analysis of Taxation. 5. An Assessment of Normative Tax Theory. 6. Welfare, Politics, and Taxation -- Pt. 3. Applied General Equilibrium Analysis. 7. Tax Policy in a Computable Model of Economic and Political Equilibrium -- Pt. 4. Statistical Analysis of Tax Structure. 8. Introduction to Statistical Research. 9. Income Taxation and Special Provisions: Evidence from U.S. States. 10. Debt and Tariffs: The Evolution of the Canadian Revenue System -- Pt. 5. Political Institutions and Taxation. 11. Tax Systems in Congressional and Parliamentary Countries. 12. Conclusion |
| Summary |
This book examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. The authors find that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, they use formal modeling of voting behavior, emphasizing recent advances in the theory of probabilistic voting. The analysis in this book differs from the available tax literature by relating fiscal choices directly to voting and political competition and by examining tax systems in democratic countries from a variety of perspectives |
| Bibliography |
Includes bibliographical references and indexes |
| Subject |
Democracy.
|
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Taxation -- Political aspects.
|
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Taxation.
|
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Taxing power.
|
| Author |
Winer, Stanley L., 1947-
|
| LC no. |
98026458 |
| ISBN |
0521622913 |
|
