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Optimal taxation for democracies with less than perfect voters: A public choice perspective

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  • Roger D. Congleton

Abstract

This paper analyzes optimal tax policy from the perspective of voters who want public policies to systematically advance their interests. Self‐acknowledged ignorance implies that voters have a practical interest in transparent and stable tax systems that allow personal tax burdens to be calculated accurately and easily. Such properties reduce voter mistakes. However, a voter's normative interests may conflict with these practical interests, because ideas about a good life or good society often support tax system complexity. Tradeoffs between these two aims of democratic tax systems imply that the optimal tax system for a democracy neither minimizes voter errors nor maximizes a social welfare function.

Suggested Citation

  • Roger D. Congleton, 2024. "Optimal taxation for democracies with less than perfect voters: A public choice perspective," Kyklos, Wiley Blackwell, vol. 77(1), pages 3-21, February.
    • Handle: RePEc:bla:kyklos:v:77:y:2024:i:1:p:3-21
    DOI: 10.1111/kykl.12356
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