科研之友
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摘要
We study majority voting over taxes when tax avoidance is possible, focusing on the progressivity of effective tax burdens and how government policy can affect it. We show that: (1) whether effective tax burdens are progressive or not depends on the distribution of individuals' pre-tax income, the per capita government revenue requirement, and the government enforcement level; and (2) both a lower per capita government revenue requirement and a higher government enforcement level can help ensure that effective tax burdens are progressive.
- 出版日期2015-9
- 单位上海财经大学
