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Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians

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  • Eckhard Janeba

Abstract

This paper reviews and extends recent attempts to better understand fiscal policy decision-making. Surveys of politicians are complementary to traditional empirical analyses and can be used to extract beliefs of policymakers. There is much heterogeneity across and also within parties. Often ideology plays an important explanatory part in the beliefs of policymakers, even for questions that appear to be nonideological. Furthermore, I report on a classroom experiment, in which student subjects play a simple tax competition game. In one treatment subjects know about the political preferences of other players. In contrast to simple Nash predictions, left-leaning students choose significantly higher tax rates on capital.

Suggested Citation

  • Eckhard Janeba, 2014. "Tax Policy, Tax Competition, and Fiscal Rules: Insights from a Classroom Experiment and Surveys of Politicians," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 345-373, September.
    • Handle: RePEc:mhr:finarc:urn:sici:0015-2218(201409)70:3_345:tptcaf_2.0.tx_2-v
    DOI: 10.1628/001522108X684493
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    Citations

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    Cited by:

    1. Engelmann, Dirk & Janeba, Eckhard & Mechtenberg, Lydia & Wehrhöfer, Nils, 2023. "Preferences over taxation of high-income individuals: Evidence from a survey experiment," European Economic Review, Elsevier, vol. 157(C).
    2. Blesse, Sebastian & Doerrenberg, Philipp & Rauch, Anna, 2019. "Higher taxes on less elastic goods? Evidence from German municipalities," Regional Science and Urban Economics, Elsevier, vol. 75(C), pages 165-186.

    More about this item

    Keywords

    surveys; ideology; tax competition; experiment;
    All these keywords.

    JEL classification:

    • D78 - Microeconomics - - Analysis of Collective Decision-Making - - - Positive Analysis of Policy Formulation and Implementation
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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