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What Is Missed if We Leave Out Collective Choice in the Analysis of Taxation

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  • Winer, Stanley L.
  • Hettich, Walter

Abstract

Omission of collective choice prevents the analyst from understanding the central role of political equilibrium. To create a framework that places tax policies in a broader equilibrium context, we must model the underlying collective allocation mechanism and use it as a starting point, whether we do empirical work explaining observed features of tax systems or whether we engage in research on tax efficiency. A broader perspective of this nature also forces us to re-examine well-known concepts, such as tax expenditures, flat taxation, and the marginal efficiency cost of public funds, and to question and reinterpret some of the conclusions that have been reached in the literature related to these concepts.

Suggested Citation

  • 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.
    • Handle: RePEc:ntj:journl:v:51:y:1998:i:2:p:373-89
    DOI: 10.1086/NTJ41789333
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    Cited by:

    1. repec:dgr:rugsom:99e05 is not listed on IDEAS
    2. 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).
    3. Bartha, Zoltán, 2014. "Mid-term Effects of the Flat Rate Personal Income Tax in Hungary," MPRA Paper 61890, University Library of Munich, Germany.
    4. Poterba, James M., 1998. "Public Finance and Public Choice," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 391-96, June.
    5. William F. Shughart II & Josh T. Smith, 2020. "The broken bridge of public finance: majority rule, earmarked taxes and social engineering," Public Choice, Springer, vol. 183(3), pages 315-338, June.
    6. Mehmet Serkan Tosun & Sohrab Abizadeh, 2005. "Economic growth and tax components: an analysis of tax changes in OECD," Applied Economics, Taylor & Francis Journals, vol. 37(19), pages 2251-2263.
    7. Bev Dahlby & Neil Warren, 2003. "Fiscal Incentive Effects of the Australian Equalisation System," The Economic Record, The Economic Society of Australia, vol. 79(247), pages 434-445, December.
    8. Joshua Hall, 2006. "Fiscal competition and tax instrument choice: the role of income inequality," Economics Bulletin, AccessEcon, vol. 8(12), pages 1-8.
    9. repec:ebl:ecbull:v:8:y:2006:i:12:p:1-8 is not listed on IDEAS
    10. Stanley L. Winer & Walter Hettich, 2002. "The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters," Carleton Economic Papers 02-11, Carleton University, Department of Economics, revised 2004.
    11. Poterba, James M., 1998. "Public Finance and Public Choice," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 391-396, June.

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