Optimal taxation and fiscal constitution

被引：20
|
作者：
Gradstein, M [1 ]
机构：
[1] Ben Gurion Univ Negev, Dept Econ, IL-84105 Beer Sheva, Israel
[2] Monaster Ctr Econ Res, Beer Sheva, Israel
来源：
JOURNAL OF PUBLIC ECONOMICS | 1999年 / 72卷 / 03期
关键词：
fiscal constitution; supermajority; optimal taxation; commitment;
D O I：
10.1016/S0047-2727(98)00107-8
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Assuming a world with excessive taxes, the focuses of this paper are political mechanisms that ensure efficiency enhancing restraints on taxes. In particular, it is shown that supermajority requirements to approve tax increases, as currently used in some US states, is the means of attaining this objective. Their relationship to another such mechanism prevalent in earlier centuries, that of franchise restrictions, is discussed. (C) 1999 Elsevier Science S.A. All rights reserved.
引用
收藏
页码：471 / 485
页数：15
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