Arbeitspapier

The Political Economy of Taxation: Power, Structure, Redistribution

In this chapter I provide 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 pluralistic 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.

Sprache
Englisch

Erschienen in
Series: CESifo Working Paper ; No. 6252

Klassifikation
Wirtschaft
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Positive Analysis of Policy Formulation and Implementation
Taxation, Subsidies, and Revenue: General
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
Thema
taxation
Oxford Handbook
political economy
public choice
power to tax
tax structure
fiscal redistribution

Ereignis
Geistige Schöpfung
(wer)
Winer, Stanley L.
Ereignis
Veröffentlichung
(wer)
Center for Economic Studies and ifo Institute (CESifo)
(wo)
Munich
(wann)
2016

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Winer, Stanley L.
  • Center for Economic Studies and ifo Institute (CESifo)

Entstanden

  • 2016

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