Democratic choice and taxation
Subtitle: a theoretical and empirical analysis
By: Walter Hettich and Stanley L. Winer.
Contributors: Winer, Stanley L., 1947-
Publisher: Cambridge University Press
Published: 1999
Place of publication: Cambridge; New York
Language: eng
Number of pages: 331
Subjects: Taxation.; Taxing power.
Description: This book examines tax policies and tax systems as they arise from democratic choices, set against the background of a market economy. The authors find that democratic institutions yield complex tax systems with features that follow a varied but predictable pattern. In developing their analysis, they use formal modeling of voting behavior, emphasizing recent advances in the theory of probabilistic voting.

The analysis in this book differs from the available tax literature by relating fiscal choices directly to voting and political competition and by examining tax systems in democratic countries from a variety of perspectives.
Notes: Includes bibliographical references and indexes.