Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/149339
Authors: 
Winer, Stanley L.
Year of Publication: 
2016
Series/Report no.: 
CESifo Working Paper 6252
Abstract: 
In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern tax structures; and (3) redistribution in pluralistic societies over various horizons and in the face of economic shocks. The discussion considers the ideas and models that have arisen as scholars have grappled with these related issues, and points to some of the outstanding problems that may be worth pursuing in future research.
Subjects: 
taxation
Oxford Handbook
political economy
public choice
power to tax
tax structure
fiscal redistribution
JEL: 
D72
D78
H20
H24
Document Type: 
Working Paper

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