urban voters may impose their will on the voters of rural cantons voting instrumentally. -- political economics of taxation …

This paper argues that, for a given overall level of labour income taxation, a more progressive tax schedule reduces … these theoretical predictions on a panel of 21 OECD countries over 1998-2008. Controlling for the burden of taxation at the … average wage, we show that a more progressive taxation reduces the unemployment rate and increases the employment rate. These …

proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …

two tax systems came about. Taxation is only feasible when men and land can be linked as a single bundle. Taxation of land … is not feasible without men, and taxation of men is not feasible without land. A tax maximizing bureaucrat has to combine …

market outcome exhibits inefficient production and inefficient entry. A policy mix of three popular regulatory instruments-taxation … on polluters, feed-in tariffs for clean entrants, and taxation of consumption-cannot correct these two market failures …