Bureaucratic Tax-seeking: The Danish Waste Tax

H. Christoffersen and Gert Svendsen

Working Papers from Aarhus School of Business - Department of Economics

Abstract: Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named "troop leader") is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution.

Keywords: TAXATION; TAXES; PRICES; EXTERNALITIES; POLLUTION; BUDGET (search for similar items in EconPapers)
JEL-codes: H0 H4 Q0 (search for similar items in EconPapers)
Pages: 18 pages
Date: 2000
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Citations: View citations in EconPapers (1)

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Journal Article: Bureaucratic Tax-Seeking: The Danish Waste Tax (2002)
Working Paper: Bureaucratic Tax-Seeking: The Danish Waste Tax (2000)
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