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dc.contributor.authorCastanheira, Micaelen_US
dc.contributor.authorNicodème, Gaëtanen_US
dc.contributor.authorProfeta, Paolaen_US
dc.date.accessioned2011-08-12en_US
dc.date.accessioned2011-09-14T13:12:46Z-
dc.date.available2011-09-14T13:12:46Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/49488-
dc.description.abstractThere 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.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3538en_US
dc.subject.jelH11en_US
dc.subject.jelH21en_US
dc.subject.jelH24en_US
dc.subject.jelP16en_US
dc.subject.ddc330en_US
dc.subject.keywordpolitical economyen_US
dc.subject.keywordtaxationen_US
dc.subject.keywordpersonal income taxen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuersystemen_US
dc.subject.stwPublic Choiceen_US
dc.subject.stwLohnsteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwEU-Staatenen_US
dc.titleOn the political economics of tax reformsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn665792204en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
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