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Self Selection and Administration Cost in the Formation of Tax Structure

George Warskett, Stanley Winer () and Walter Hettich ()
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Walter Hettich: Department of Economics, California State University,

Carleton Economic Papers from Carleton University, Department of Economics

Keywords: taxation; tax complexity; administration costs; self-selection; probabilistic voting; flat tax (search for similar items in EconPapers)
JEL-codes: H11 H20 H21 (search for similar items in EconPapers)
Date: 1988, Revised 1998-05
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Published: – revised version: The Complexity of Tax Structure in Competitive Political Systems, International Tax and Public Finance, Vol. 5, No. 2 (May 1998), pp. 123–151

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Handle: RePEc:car:carecp:88-02