Arbeitspapier
Politically Feasible Reforms of Non-Linear Tax Systems
We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a majority of individuals over the status quo and hence politically feasible. Second, we show that every Pareto-efficient tax systems is such that moving towards lower tax rates for below-median incomes and towards higher rates for above median incomes is politically feasible. Third, we develop a method for diagnosing whether a given tax system admits reforms that are welfare-improving and/ or politically feasible.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 6573
- Klassifikation
-
Wirtschaft
Noncooperative Games
Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
Asymmetric and Private Information; Mechanism Design
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
non-linear income taxation
tax reforms
political economy
welfare analysis
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bierbrauer, Felix
Boyer, Pierre C.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2017
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bierbrauer, Felix
- Boyer, Pierre C.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2017
Ähnliche Objekte (12)
Politically feasible reforms of non-linear tax systems
Towards politically feasible and welfare-improving tax reforms
Is a Flat Tax politically feasible in a grown-up Welfare State?
Designing politically feasible policies to enhance healthy and sustainable diets – empirical insights.
Norwegian Income Tax Reforms
Fair Earnings Tax Reforms
Tax reforms in Ghana
Politically bi
Progressive tax reforms in flat tax countries
Progressive tax reforms in flat tax countries
Progressive Tax Reforms in Flat Tax Countries
Tax reforms in developing countries
Politically feasible reforms of non-linear tax systems
Towards politically feasible and welfare-improving tax reforms
Is a Flat Tax politically feasible in a grown-up Welfare State?
Designing politically feasible policies to enhance healthy and sustainable diets – empirical insights.
Norwegian Income Tax Reforms
Fair Earnings Tax Reforms
Tax reforms in Ghana
Politically bi
Progressive tax reforms in flat tax countries
Progressive tax reforms in flat tax countries
Progressive Tax Reforms in Flat Tax Countries
Tax reforms in developing countries
Politically feasible reforms of non-linear tax systems
Towards politically feasible and welfare-improving tax reforms
Is a Flat Tax politically feasible in a grown-up Welfare State?
Designing politically feasible policies to enhance healthy and sustainable diets – empirical insights.
Norwegian Income Tax Reforms
Fair Earnings Tax Reforms
Tax reforms in Ghana
Politically bi
Progressive tax reforms in flat tax countries
Progressive tax reforms in flat tax countries
Progressive Tax Reforms in Flat Tax Countries