Do voters know their tax liabilities accurately or do they systematically misperceive them? Could such misperceptions influence voters' choices over alternative tax structures proposed by politicians? This paper assesses the accuracy of individuals' tax perceptions in the UK using micro-data...

Local tax reform in Britain in 1993 (reinstating a property tax) may have reversed some intended fiscal illusion reducing,and "accountability" improving, features of the poll tax (itself a reform introduced in 1990 with the specific aim of promoting accountability). We formalize these features...

The past two decades have witnessed widespread reforms of tax structures in developing countries. This article reviews available evidence on the effects of various taxes, and hence of tax structure reform, on distribution and the poor. Taxes on exports and goods consumed especially by the poor...

The purpose of this paper is to extend the analysis of built-in flexibility to various forms of consumption taxation. This is useful in view of the extensive use of indirect taxes. Section 2 begins with basic definitions and a discussion of income taxation, concentrating on the multi-step case....

This paper aims to examine the growth effects of human capital investment achieved through publicly-provided, compulsory education, financed from income and consumption taxes.

This paper provides a unified framework in which to examine income and consumption tax revenue elasticities. In addition, new results are established in relation to consumption taxes. These results help to provide a better understanding of the determinants of the revenue responsiveness...

This paper provides new estimates of the revenue elasticity of income taxes in the UK over the period 1989-2000. Observed changes in these elasticities are decomposed into changes due to inflation, real income growth, changes in fiscal structure, and changes in the dispersion of incomes in the...