Bureaucratic Tax-seeking: The Danish Waste Tax

H. Christoffersen and Gert Tinggaard Svendsen ()

Working Papers from Aarhus School of Business - Department of Economics

Abstract: Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named "troop leader") is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution.

Keywords: TAXATION; TAXES; PRICES; EXTERNALITIES; POLLUTION; BUDGET (search for similar items in EconPapers)
JEL-codes: H0 H4 Q0 (search for similar items in EconPapers)
Date: 2000
View citations in EconPapers

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Working Paper: Bureaucratic Tax-Seeking: The Danish Waste Tax (2000)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Access Statistics for this paper

More papers in Working Papers from Aarhus School of Business - Department of Economics
Address: Department of Economics, Faculty of Business Administration. The Aarhus School of Business. Fuglesangs Alle 4. DK- 8210 Aarhus V - Denmark
Contact information at EDIRC.
Series data maintained by Thomas Krichel ().