Democratic choice and taxation: a theoretical and empirical analysis
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Cambridge [u.a.]
Cambridge Univ. Press
2005
|
| Edition: | 1. paperback ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis Klappentext |
| Physical Description: | XI, 331 S. graph. Darst. |
| ISBN: | 0521021804 0521622913 9780521 622912 9780521021807 |
Staff View
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| adam_text | Contents
Preface
page
ix
1
Introduction
1
PART ONE: THEORETICAL FRAMEWORK
2
Models of Political Economy and the Study of Taxation
11
3
Foundations of Democratic Tax Systems
42
4
Tax Structure in Equilibrium: A More Formal Model
61
PART TWO: COLLECTIVE CHOICE
AND THE NORMATIVE ANALYSIS OF TAXATION
5
An Assessment of Normative Tax Theory
99
6
Welfare, Politics, and Taxation
121
PART THREE: APPLIED GENERAL
EQUILIBRIUM ANALYSIS
7
Tax Policy in a Computable Model of Economic
and Political Equilibrium
153
PART FOUR: STATISTICAL ANALYSIS OF TAX
STRUCTURE
8
Introduction to Statistical Research
195
9
Income Taxation and Special Provisions: Evidence
from U.S. States
212
10
Debt and Tariffs: The Evolution of the Canadian Revenue
System
237
PART FIVE: POLITICAL INSTITUTIONS
AND TAXATION
11
Tax Systems in Congressional and Parliamentary Countries
265
12
Conclusion
284
Bibliography
295
Name Index
321
Subject Index
325
Advance Praise for Democratic Choice and Taxation
Paperback Re-issue
Walter Hettich and Stanley Winer have written the seminal articles
applying public choice to questions of taxation. This fine book consoli¬
dates and extends their thinking on this topic. It is the definitive public:
choice analysis of taxation. A must read for anyone in public choice or
public finance.
.....
Dennis Mueller, University of Vienna
Economists who engage in the policy process quickly learn that politics
seems to count more than economics in determining outcomes. Over
the last decade, Walter Hettich and Stanley Winer have done much to
improve our understanding of how to take political as well as economic
factors systematically into account in the analysis of tax policy. In this
book, they bring together and extend their previous work in what can
only be called
a tour de
force
-
a multipronged theoretical, empirical,
and institutional analysis of the complex fiscal game through which
democratic states determine their tax structures. The book not only pro¬
vides intriguing insights for anyone interested in taxation; it also, and
more importantly, lays out what appears to be a promising research
agenda for analysts of public policy in general.
-
Richard Bird, University of Toronto
Hettich and Winer s Democratic Choice and Taxation represents a major,
and most welcome, departure from the optimal tax literature which has
dominated the genre for most of this century. Their work treats the
choice of tax instrument, its base, and its differential rates across tax¬
payers as a political economy problem, where deadweights are weighted
by political valences of groups with differential power, and weighed against
administrative and feasibility costs. Along the way, attention is paid to the
cooperative fiscal instruments of tariffs and deficits, while simulations and
empirics are introduced to test hypotheses. The book s penultimate chapter
discusses fiscal constitutions in pluralistic settings, using differences
between Canadian and American polities to test its most insightful
hypotheses. A final chapter addresses normative policy formation in a
public choice context, and suggests many new and potentially fruitful
research agendas. No graduate student or seasoned scholar in public
economics should pass over this important revisionist book.
Thomas Borcherding,
( Jaremont Graduate University, California
|
| adam_txt |
Contents
Preface
page
ix
1
Introduction
1
PART ONE: THEORETICAL FRAMEWORK
2
Models of Political Economy and the Study of Taxation
11
3
Foundations of Democratic Tax Systems
42
4
Tax Structure in Equilibrium: A More Formal Model
61
PART TWO: COLLECTIVE CHOICE
AND THE NORMATIVE ANALYSIS OF TAXATION
5
An Assessment of Normative Tax Theory
99
6
Welfare, Politics, and Taxation
121
PART THREE: APPLIED GENERAL
EQUILIBRIUM ANALYSIS
7
Tax Policy in a Computable Model of Economic
and Political Equilibrium
153
PART FOUR: STATISTICAL ANALYSIS OF TAX
STRUCTURE
8
Introduction to Statistical Research
195
9
Income Taxation and Special Provisions: Evidence
from U.S. States
212
10
Debt and Tariffs: The Evolution of the Canadian Revenue
System
237
PART FIVE: POLITICAL INSTITUTIONS
AND TAXATION
11
Tax Systems in Congressional and Parliamentary Countries
265
12
Conclusion
284
Bibliography
295
Name Index
321
Subject Index
325
Advance Praise for Democratic Choice and Taxation
Paperback Re-issue
"Walter Hettich and Stanley Winer have written the seminal articles
applying public choice to questions of taxation. This fine book consoli¬
dates and extends their thinking on this topic. It is the definitive public:
choice analysis of taxation. A must read for anyone in public choice or
public finance."
.
Dennis Mueller, University of Vienna
"Economists who engage in the policy process quickly learn that politics
seems to count more than economics in determining outcomes. Over
the last decade, Walter Hettich and Stanley Winer have done much to
improve our understanding of how to take political as well as economic
factors systematically into account in the analysis of tax policy. In this
book, they bring together and extend their previous work in what can
only be called
a tour de
force
-
a multipronged theoretical, empirical,
and institutional analysis of the complex fiscal game through which
democratic states determine their tax structures. The book not only pro¬
vides intriguing insights for anyone interested in taxation; it also, and
more importantly, lays out what appears to be a promising research
agenda for analysts of public policy in general."
-
Richard Bird, University of Toronto
"Hettich and Winer's Democratic Choice and Taxation represents a major,
and most welcome, departure from the optimal tax literature which has
dominated the genre for most of this century. Their work treats the
choice of tax instrument, its base, and its differential rates across tax¬
payers as a political economy problem, where deadweights are weighted
by political valences of groups with differential power, and weighed against
administrative and feasibility costs. Along the way, attention is paid to the
cooperative fiscal instruments of tariffs and deficits, while simulations and
empirics are introduced to test hypotheses. The book's penultimate chapter
discusses fiscal constitutions in pluralistic settings, using differences
between Canadian and American polities to test its most insightful
hypotheses. A final chapter addresses normative policy formation in a
public choice context, and suggests many new and potentially fruitful
research agendas. No graduate student or seasoned scholar in public
economics should pass over this important revisionist book."
Thomas Borcherding,
('Jaremont Graduate University, California |
| any_adam_object | 1 |
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| spelling | Hettich, Walter 1939- Verfasser (DE-588)113935293 aut Democratic choice and taxation a theoretical and empirical analysis Walter Hettich and Stanley L. Winer 1. paperback ed. Cambridge [u.a.] Cambridge Univ. Press 2005 XI, 331 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Wahlverhalten (DE-588)4079009-5 gnd rswk-swf Demokratie (DE-588)4011413-2 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuersystem (DE-588)4183215-2 s DE-604 Steuerpolitik (DE-588)4057447-7 s Demokratie (DE-588)4011413-2 s Wahlverhalten (DE-588)4079009-5 s Winer, Stanley L. 1947- Verfasser (DE-588)113935285 aut Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014681453&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014681453&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Hettich, Walter 1939- Winer, Stanley L. 1947- Democratic choice and taxation a theoretical and empirical analysis Wahlverhalten (DE-588)4079009-5 gnd Demokratie (DE-588)4011413-2 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuersystem (DE-588)4183215-2 gnd |
| subject_GND | (DE-588)4079009-5 (DE-588)4011413-2 (DE-588)4057447-7 (DE-588)4183215-2 |
| title | Democratic choice and taxation a theoretical and empirical analysis |
| title_auth | Democratic choice and taxation a theoretical and empirical analysis |
| title_exact_search | Democratic choice and taxation a theoretical and empirical analysis |
| title_exact_search_txtP | Democratic choice and taxation a theoretical and empirical analysis |
| title_full | Democratic choice and taxation a theoretical and empirical analysis Walter Hettich and Stanley L. Winer |
| title_fullStr | Democratic choice and taxation a theoretical and empirical analysis Walter Hettich and Stanley L. Winer |
| title_full_unstemmed | Democratic choice and taxation a theoretical and empirical analysis Walter Hettich and Stanley L. Winer |
| title_short | Democratic choice and taxation |
| title_sort | democratic choice and taxation a theoretical and empirical analysis |
| title_sub | a theoretical and empirical analysis |
| topic | Wahlverhalten (DE-588)4079009-5 gnd Demokratie (DE-588)4011413-2 gnd Steuerpolitik (DE-588)4057447-7 gnd Steuersystem (DE-588)4183215-2 gnd |
| topic_facet | Wahlverhalten Demokratie Steuerpolitik Steuersystem |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014681453&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014681453&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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