| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP8507 |
| DP8507 On the political economics of tax reforms | |
| Micael Castanheira; Paola Profeta; Gaëtan Nicodème | |
| 发表日期 | 2011-08-01 |
| 出版年 | 2011 |
| 语种 | 英语 |
| 摘要 | There is often a gap between the prescriptions of an "optimal" tax system and actual tax systems, some of which can be neither efficient economically nor efficient at redistributing income. With a focus on personal income taxes, this paper reviews the political economics literature on tax systems and reforms to see whether political mechanisms allow us to better understand why tax systems look the way they look. Finally, we exploit a database of reforms in labour taxation in the European Union to check the determinants of all reforms, on the one hand, and of targeted reforms, on the other hand. The results fit well with political economy theories and show that political variables carry more weight in triggering reforms than economic variables. This shed light on whether and how tax reforms are achievable. It also explains why many reforms that seem economically optimal fail to be implemented. |
| 主题 | Public Economics |
| 关键词 | Personal income tax Political economy Taxation |
| URL | https://cepr.org/publications/dp8507 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/537344 |
| 推荐引用方式 GB/T 7714 | Micael Castanheira,Paola Profeta,Gaëtan Nicodème. DP8507 On the political economics of tax reforms. 2011. |
| 条目包含的文件 | 条目无相关文件。 | |||||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
