Revealed Preferences for Car Tax Cuts: an Empirical Study of Perceived Fiscal Incidence

David H Feldman () and Samuel H Baker
Additional contact information
Samuel H Baker: College of William & Mary

Public Economics from EconWPA

Abstract: Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if benefits are skewed toward upper income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support maximizing politicians attempting to supply net benefits to easily identifiable interest groups without generating significant opposition from other groups.

Keywords: personal property taxes; tax revolt; targeted universalism (search for similar items in EconPapers)
JEL-codes: H (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2004-11-05
Note: Type of Document - pdf; pages: 14

Downloads: (external link)
http://129.3.20.41/eps/pe/papers/0411/0411002.pdf (application/pdf)

Related works:
Working Paper: Revealed Preference for Car Tax Cuts: An Empirical Study of Perceived Fiscal Incidence (2004)
Journal Article: Revealed preferences for car tax cuts: an empirical study of perceived fiscal incidence (2009)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:wpa:wuwppe:0411002

Access Statistics for this paper

More papers in Public Economics from EconWPA
Series data maintained by EconWPA ().