A Note on Voting over Taxes with Tax Avoidance

被引：0

作者：

An, Zhiyong ^{[1
]}

机构：

[1] Shanghai Univ Finance & Econ, Shanghai 200433, Peoples R China

来源：

FINANZARCHIV | 2015年 / 71卷 / 03期

关键词：

majority voting; income taxation; tax avoidance; progressivity; TAXABLE INCOME; TAXATION; ELASTICITY;

D O I：

10.1628/001522115X14331675558726

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We study majority voting over taxes when tax avoidance is possible, focusing on the progressivity of effective tax burdens and how government policy can affect it. We show that: (1) whether effective tax burdens are progressive or not depends on the distribution of individuals' pre-tax income, the per capita government revenue requirement, and the government enforcement level; and (2) both a lower per capita government revenue requirement and a higher government enforcement level can help ensure that effective tax burdens are progressive.

引用

页码：407 / 414

页数：8

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