Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/41069 
Erscheinungsjahr: 
2004
Schriftenreihe/Nr.: 
Diskussionsbeiträge No. 120
Verlag: 
Georg-August-Universität Göttingen, Volkswirtschaftliches Seminar, Göttingen
Zusammenfassung: 
In this paper we analyze the political economics of different strategies to implement revenue neutral reforms of a complicated income tax system ('tax-cut-cum-base-broadening'). We set up a straightforward social choice model where individuals initially have two deduction possibilities from the tax base. The government wants to cut back the tax base exemptions and it can do so symmetrically or asymmetrically. Asymmetrical approaches face the difficulty that even such individuals can vote against an isolated cut (or an abolishment) of a single tax concession who benefit below average from it. In some constellations a symmetrical cut is in fact the only politically feasible option, whereas all asymmetrical reforms would not be supported by the public.
Dokumentart: 
Working Paper

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