A Note on Voting over Taxes with Tax Avoidance

Zhiyong An

FinanzArchiv: Public Finance Analysis, 2015, vol. 71, issue 3, 407-414

Abstract: We study majority voting over taxes when tax avoidance is possible, focusing on the progressivity of effective tax burdens and how government policy can affect it. We show that: (1) whether effective tax burdens are progressive or not depends on the distribution of individuals' pre-tax income, the per capita government revenue requirement, and the government enforcement level; and (2) both a lower per capita government revenue requirement and a higher government enforcement level can help ensure that effective tax burdens are progressive.

Keywords: majority voting; income taxation; tax avoidance; progressivity (search for similar items in EconPapers)
JEL-codes: H2 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.1628/001522108X14331675558726

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