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PDF
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Type:
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Working Paper |
Author:
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Winer, Stanley L.; Hettich, Walter |
Date:
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1993 |
Agency:
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School of Public Administration, Ottawa, Canada |
Series:
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Working Paper Series |
URI:
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https://hdl.handle.net/10535/5762
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Sector:
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Social Organization |
Region:
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Subject(s):
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taxation--theory
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Abstract:
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"The paper formulates a normative theory of taxation that incorporates both economic structure and political institutions as essential elements. Such a theory has interesting parallels to optimal taxation,
including large information requirements. We discuss solutions to the information problem in a competitive political economy. The answer appears to lie in a decentralized information gathering and policy process rather than in the development of simplified guidelines for central planners. The paper proposes a framework to examine the effects of decentralized decision making, imperfect political competition and political institutions on tax policy outcomes."
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