The Political Economy of Taxation: Positive and Normative Analysis when Collective Choice Matters
Stanley L. Winer* Walter Hettich** Abstract In this paper we review both positive and normative aspects of taxation. We examine how to study why taxes and revenue structures have taken their present form and why they are used in a particular way as part of the democratic process. In addition, we also consider the classic normative questions, namely what makes a good tax system and how to assess the efficiency…
[wppb-login]