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Tax Reductions versus Transfers in a Public Choice Model

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  • Edgar K. Browning

    (University of Virginia)

Abstract

This paper compares tax reductions and transfers as methods of redistribution in a public choice setting. It shows that tax reductions, by altering the set of tax prices confronting voters, can have unexpected effects on the political determination of nonredistributive expenditure policies. These effects can be avoided if transfers rather than tax reductions are used to redistribute income.

Suggested Citation

  • Edgar K. Browning, 1976. "Tax Reductions versus Transfers in a Public Choice Model," Public Finance Review, , vol. 4(1), pages 77-87, January.
    • Handle: RePEc:sae:pubfin:v:4:y:1976:i:1:p:77-87
    DOI: 10.1177/109114217600400106
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    References listed on IDEAS

    as
    1. McGuire, Martin C & Aaron, Henry J, 1969. "Efficiency and Equity in the Optimal Supply of a Public Good," The Review of Economics and Statistics, MIT Press, vol. 51(1), pages 31-39, February.
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