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Revealed preferences for car tax cuts: an empirical study of perceived fiscal incidence

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  • David Feldman
  • Robert Archibald

Abstract

Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if benefits are skewed toward upper income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support maximizing politicians attempting to supply net benefits to easily identifiable interest groups without generating significant opposition from other groups.

Suggested Citation

  • David Feldman & Robert Archibald, 2009. "Revealed preferences for car tax cuts: an empirical study of perceived fiscal incidence," Applied Economics, Taylor & Francis Journals, vol. 41(12), pages 1495-1500.
    • Handle: RePEc:taf:applec:v:41:y:2009:i:12:p:1495-1500
    DOI: 10.1080/00036840601032201
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    References listed on IDEAS

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    1. Timothy Besley & Anne Case, 2003. "Political Institutions and Policy Choices: Evidence from the United States," Journal of Economic Literature, American Economic Association, vol. 41(1), pages 7-73, March.
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    3. Chien-Hsun Chen, 2004. "Fiscal decentralization, collusion and government size in China's transitional economy," Applied Economics Letters, Taylor & Francis Journals, vol. 11(11), pages 699-705.
    4. Stine, William F., 2003. "The Effect of Personal Property Tax Repeal on Pennsylvania’s Real Estate Tax Growth and Stability," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 45-60, March.
    5. John H. Beck & Randall W. Bennett, 2003. "Taxation, License Fees, and New Car Registrations," Public Finance Review, , vol. 31(5), pages 487-509, September.
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    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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