The Complexity of Tax Structure in Competitive Political Systems
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DOI: 10.1023/A:1008669403754
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Cited by:
- repec:rre:publsh:v:35:y:2005:i:3:p:246-65 is not listed on IDEAS
- Evrenk Haldun, 2009. "A Duopoly Model of Political Agency with Applications to Anti-Corruption Reform," The B.E. Journal of Theoretical Economics, De Gruyter, vol. 9(1), pages 1-38, December.
- Claudio Agostini, 2004. "The Effect of Sales Tax Rates on Food Exemptions," ILADES-UAH Working Papers inv155, Universidad Alberto Hurtado/School of Economics and Business.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012.
"On the political economics of tax reforms: survey and empirical assessment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," Economics Working Paper from Condorcet Center for political Economy at CREM-CNRS 2012-08-ccr, Condorcet Center for political Economy.
- Micael Castanheira De Moura & Gaëtan Nicodème & Paola Profeta, 2012. "On the Political Economics of Tax Reforms: survey and empirical assessment," ULB Institutional Repository 2013/136798, ULB -- Universite Libre de Bruxelles.
- Evrenk, Haldun, 2008. "Mackerels in the Moonlight: A Duopoly Model of Political Agency," Working Papers 2008-4, Suffolk University, Department of Economics.
- Winer, Stanley L. & Hettich, Walter, 1998. "What Is Missed if We Leave Out Collective Choice in the Analysis of Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 373-389, June.
- Santhanu Gupta, 2007. "On the Relevance of the Median Voter to Resource Allocation amongst Jurisdictions," Working Papers id:1145, eSocialSciences.
- Micael Castanheira & Gaëtan Nicodème & Paola Profeta, 2012.
"On the political economics of tax reforms: survey and empirical assessment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 598-624, August.
- Micael Castanheira & Gaëtan J.A. Nicodème & Paola Profeta & Gaëtan J.A. Nicodeme, 2011. "On the Political Economics of Tax Reforms," CESifo Working Paper Series 3538, CESifo.
- Castanheira, Micael & Profeta, Paola & Nicodème, Gaëtan, 2011. "On the political economics of tax reforms," CEPR Discussion Papers 8507, C.E.P.R. Discussion Papers.
- Sandro Brusco & Luca Colombo & Umberto Galmarini, 2014. "Tax differentiation, lobbying, and welfare," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 42(4), pages 977-1006, April.
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- Kelly D. Edmiston & Shannon Mudd & Neven T. Valev, 2004.
"Incentive Targeting, Influence Peddling, and Foreign Direct Investment,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 647-660, September.
- Kelly Edmiston & Shannon Mudd & Neven Valev, 2000. "Incentive Targeting, Influence Peddling, and Foreign Direct Investment," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0007, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Christian Falaster & Manuel Portugal Ferreira & Dan Li, 2021. "The influence of generalized and arbitrary institutional inefficiencies on the ownership decision in cross-border acquisitions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(9), pages 1724-1749, December.
- Volkerink, Bjørn & Haan, Jakob de, 1999. "Political and institutional determinants of the tax mix : an empirical investigation for OECD countries," Research Report 99E05, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
- Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020. "The role of tax system complexity on foreign direct investment allocation," Working Papers 2020029, University of Ferrara, Department of Economics.
- Winer, Stanley L. & Hettich, Walter, 1998. "What Is Missed If We Leave Out Collective Choice in the Analysis of Taxation," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 373-89, June.
- Paola Profeta & Simona Scabrosetti, 2017. "The Political Economy of Taxation in Europe," Hacienda Pública Española / Review of Public Economics, IEF, vol. 220(1), pages 139-172, March.
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Keywords
Taxation; Tax complexity; Administration costs; Self-selection; Probabilistic voting; Flat tax;All these keywords.
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