The International Political Economy of Declining Tax Rates

Dwight R. Lee and Richard B. McKenzie

National Tax Journal, 1989, vol. 42, issue 1, 79-83

Abstract: Offers an explanation for the widespread reduction in marginal tax rates that is founded on the growing competitiveness of governments that can be attributed to the expanding mobility of world resources. Argues that modern technological developments have increased the elasticity of demand for earning income within any given governmental jurisdiction.

Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:42:y:1989:i:1:p:79-83

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