Why are some taxes "more equal than others"?

Anna Rubinchick-Pessach

No 2002043, LIDAM Discussion Papers CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Abstract: This paper examines efficiency rationales behind uniformity of taxation for public projects. Let a benevolent risk neutral 'constitutional designer' to set an optimal cost-sharing rule for a legislature operating under majority rule. Then the designer will choose 'more equal taxes' for a country with more homogeneous tastes, which is in accord with a popular view. Higher quality projects provide an additional reason for this choice. Moreover, an exogenous requirement to use broader supermajority may also lead to more uniformity.

Keywords: public goods; cost sharing; constitutional design (search for similar items in EconPapers)
JEL-codes: D72 H21 H41 H61 K34 (search for similar items in EconPapers)
Date: 2002-07
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Persistent link: https://EconPapers.repec.org/RePEc:cor:louvco:2002043

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