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- W3122023183 abstract "In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue structures have taken their present form and why they are used in a particular way as part of the democratic process. In addition, we also consider the classic normative questions, namely what makes a good tax system and how to assess the efficiency of taxation. In dealing with both aspects of the tax literature, we attempt to set out a plan for a more complete and comprehensive analysis of taxation in the face of collective choice than is attempted in most of the available literature on fiscal issues." @default.
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- W3122023183 date "2003-01-01" @default.
- W3122023183 modified "2023-09-24" @default.
- W3122023183 title "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters" @default.
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- W3122023183 doi "https://doi.org/10.2139/ssrn.388001" @default.
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