In some cases, appellate court panels will reach different conclusions depending upon whether they resolve the cases with a single vote - that is, using outcome-based voting - or by voting upon each issue separately - that is, using issue-based voting. Commentators lament the fact that courts...

The popular support for progressive income taxation theorem (Maruhenda and Ortuno-Ortin, 1995) provides an important formalization of the intuition that a majority of relatively poor voters over rich ones leads to progressive income taxation. Yet, the theorem does not provide an equilibrium...

Econometric analyses of the standard model of tax evasion overwhelmingly reveal that auditing rates and fines do not have the expected, systematic and sizeable deterrence effect on tax evasion. It is shown that tax morale may be the missing factor. In Swiss cantons, characterized by referendum...