The Resource On the political economics of tax reforms: survey and empirical assessment

On the political economics of tax reforms: survey and empirical assessment

Label
On the political economics of tax reforms: survey and empirical assessment
Title
On the political economics of tax reforms: survey and empirical assessment
Creator
Subject
Language
eng
Summary
Political constraints and incentives are the true driver of tax reforms. This paper reviews the political economics literature on personal income tax systems and reforms to see how political mechanisms help explain tax reforms. The authors take some of the implications of these theories to the data using LABREF, a database that identifies labour tax reforms in the European Union for the period 2000-2007, and control for economic and labour market factors. They find that political variables carry more weight than economic variables, and they show empirical regularities that support political economy theories. The authors also find that governments tended to reform more in better economic times, engaging in pro-cyclical behaviour
Citation source
In: International tax and public finance. - Norwell. - Vol. 19 (2012), no. 4 ; p. 598-624
http://library.link/vocab/creatorName
  • Castanheira, M
  • Nicodème, G
  • Profeta, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • tax reform
  • individual income tax
Label
On the political economics of tax reforms: survey and empirical assessment
Instantiates
Publication
Label
On the political economics of tax reforms: survey and empirical assessment
Publication

Library Locations

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