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Inequality and the composition of taxes

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Inequality and the composition of taxes. / Pickering, Andrew Christopher; Rajput, Sheraz.

In: International tax and public finance, 24.08.2017.

Research output: Contribution to journalArticlepeer-review

Harvard

Pickering, AC & Rajput, S 2017, 'Inequality and the composition of taxes', International tax and public finance. https://doi.org/10.1007/s10797-017-9476-x

APA

Pickering, A. C., & Rajput, S. (2017). Inequality and the composition of taxes. International tax and public finance. https://doi.org/10.1007/s10797-017-9476-x

Vancouver

Pickering AC, Rajput S. Inequality and the composition of taxes. International tax and public finance. 2017 Aug 24. https://doi.org/10.1007/s10797-017-9476-x

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Pickering, Andrew Christopher ; Rajput, Sheraz. / Inequality and the composition of taxes. In: International tax and public finance. 2017.

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@article{b35c48bc019c4ec6b472b7d3558048c7,
title = "Inequality and the composition of taxes",
abstract = "This paper analyzes the political economics of the composition of taxes. Taxes may be levied on income, or on expenditure, with the median voter pivotal in the theoretical framework analyzed. As in Meltzer and Richard (1981) income taxes increase with inequality. Conversely expenditure taxes first increase and then decrease with increasing inequality. The extent to which taxes are levied on income relative to expenditure unambiguously rises with inequality. In contrast to government size evidence, cross-country data exhibit a robust positive correlation between the extent to which taxes are levied on income relative to expenditure, and inequality. Consistent with the theory this relationship holds most significantly in stronger democracies.",
author = "Pickering, {Andrew Christopher} and Sheraz Rajput",
note = "{\textcopyright} Springer Science+Business Media, LLC 2017. This is an author-produced version of the published paper. Uploaded in accordance with the publisher{\textquoteright}s self-archiving policy. Further copying may not be permitted; contact the publisher for details",
year = "2017",
month = aug,
day = "24",
doi = "10.1007/s10797-017-9476-x",
language = "English",
journal = "International tax and public finance",
issn = "0927-5940",
publisher = "Springer New York",

}

RIS (suitable for import to EndNote) - Download

TY - JOUR

T1 - Inequality and the composition of taxes

AU - Pickering, Andrew Christopher

AU - Rajput, Sheraz

N1 - © Springer Science+Business Media, LLC 2017. This is an author-produced version of the published paper. Uploaded in accordance with the publisher’s self-archiving policy. Further copying may not be permitted; contact the publisher for details

PY - 2017/8/24

Y1 - 2017/8/24

N2 - This paper analyzes the political economics of the composition of taxes. Taxes may be levied on income, or on expenditure, with the median voter pivotal in the theoretical framework analyzed. As in Meltzer and Richard (1981) income taxes increase with inequality. Conversely expenditure taxes first increase and then decrease with increasing inequality. The extent to which taxes are levied on income relative to expenditure unambiguously rises with inequality. In contrast to government size evidence, cross-country data exhibit a robust positive correlation between the extent to which taxes are levied on income relative to expenditure, and inequality. Consistent with the theory this relationship holds most significantly in stronger democracies.

AB - This paper analyzes the political economics of the composition of taxes. Taxes may be levied on income, or on expenditure, with the median voter pivotal in the theoretical framework analyzed. As in Meltzer and Richard (1981) income taxes increase with inequality. Conversely expenditure taxes first increase and then decrease with increasing inequality. The extent to which taxes are levied on income relative to expenditure unambiguously rises with inequality. In contrast to government size evidence, cross-country data exhibit a robust positive correlation between the extent to which taxes are levied on income relative to expenditure, and inequality. Consistent with the theory this relationship holds most significantly in stronger democracies.

U2 - 10.1007/s10797-017-9476-x

DO - 10.1007/s10797-017-9476-x

M3 - Article

JO - International tax and public finance

JF - International tax and public finance

SN - 0927-5940

ER -