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The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters

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Type: Working Paper
Author: Winer, Stanley L.; Hettich, Walter
Date: 2002
Agency: Carleton University, Department of Economics, Ottawa, Canada
Series: Carleton Economic Papers (CEP), no. 02-11
URI: https://hdl.handle.net/10535/5664
Sector: Social Organization
Subject(s): taxation
revenue sharing
collective choice
political economy
public finance
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."

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