The paper suggests an explanation for the geographical dimension of tax evasion that focuses on the structure of territorial government. Taxes administered by the central government are not differentiated by regions. Poor areas may prefer a combination of lower taxes and lower levels of public...

This is an applied study about the stability of collective decision-making in fiscal matters and the features of individual preferences which are sufficient to reach a social ordering. It is based on data about citizens' preferences collected through a budget game played by a sample of voters in...