This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is … used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive … actually occur. The paper also discusses the interaction between voting on taxes and the choice of audit rate by a budget …

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax which is … used to finance lump sum transfers. Stricter enforcement may make redistributive taxation more attractive to the decisive … actually occur. The paper also discusses the interaction between voting on taxes and the choice of audit rate by a budget …

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can …

measure tax behavior as elections, decided by the voting behavior in swing-states, push voters in partisan counties into and …

-riding. However, people also obey law backed by mild sanctions if it is accepted in a referendum. We show that voting for mild law …

these different empirical reactions can be rationalized within a simple model of tax avoidance and costly tax enforcement … enforcement, we show that higher inequality may well decrease the extent of redistribution, depending on two opposing effects: the … the share of enforcement expenditures in total tax revenue. …

measure tax behavior as elections, decided by the voting behavior in swing-states, push voters in partisan counties into and …