- Copyright Page
- How Should Votes Be Cast and Counted?
- Voters and Representatives: How Should Representatives Be Selected?
- Divided Government: The King and the Council
- Executive Veto Power and Constitutional Design
- Politics and the Legal System
- Constitutional Review
- Institutions for Amending Constitutions
- Constitutional Transition
- Electoral Systems in the Making
- Choosing Voting Rules in the European Union
- Leviathan, Taxation, and Public Goods
- Fiscal Powers Revisited: The Leviathan Model After 40 Years
- Are There Types of Dictatorship?
- Are There Really Dictatorships?: The Selectorate and Authoritarian Governance
- The Coup: Competition for Office in Authoritarian Regimes
- The Logic of Revolutions: Rational Choice Perspectives
- Direct Democracy and Public Policy
- Policy Differences Among Parliamentary and Presidential Systems
- The Significance of Political Parties
- The Least Dangerous Branch?: Public Choice, Constitutional Courts, and Democratic Governance
- Challenges in Estimating the Effects of Constitutional Design on Public Policy
- The Political Economy of Taxation: Power, Structure, Redistribution
- The Politics of Central Bank Independence
- The Political Economy of Redistribution Policy
- Political Participation and the Welfare State
- Institutions for Solving Commons Problems: Lessons and Implications for Institutional Design
- Rational Ignorance and Public Choice
- Is Government Growth Inevitable?
- The Political Economy of International Organizations
- The Politics of International Trade
- Politics, Direct Investment, Public Debt Markets, and the Shadow Economy: What Do We (Not) Know?
- The Politics of International Aid
- Is Democracy Exportable?
- Ancient Greece: Democracy and Autocracy
- Christian History and Public Choice
- Voting at the U.S. Constitutional Convention
- Precursors to Public Choice
- Estimates of the Spatial Voting Model
- The Dimensionality of Parliamentary Voting
- Voting and Popularity
- Detection of Election Fraud
- Experimental Public Choice: Elections
- Experimental Evidence on Expressive Voting
Abstract and Keywords
This chapter provides an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in heterogeneous societies over various horizons and in the face of economic shocks. The discussion considers the ideas and models that have arisen as scholars have grappled with these related issues, and points to some of the outstanding problems that may be worth pursuing in future research.
Keywords: JEL codes: D72, D78, H2, H24, taxation, tax structure, power to tax, public expenditure, Wicksellian connection, competitive political equilibrium, tax discrimination, public debt, common pool, political institutions, veto player, redistribution, moments of distributions
Stanley L. Winer is Canada Research Chair Professor in Public Policy in the School of Public Policy and Administration and the Department of Economics at Carleton University.
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