Tax Reform as Political Choice
Bibliographic Data
| ID | 4029751 |
|---|---|
| Authors | James M Buchanan (Harris University Professor and General Director of the Center for Study of Public Choice, George Mason University, Fairfax, Virginia., corresponding author) |
| Year | 1987 |
| Volume | 1 |
| Issue | 1 |
| Pages | 29-35 |
| Publication date | 1987-08-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Journal of Economic Perspectives (JOURNAL) |
| Journal identifiers | ISSN: 0895-3309 • E-ISSN: 1944-7965 |
| Publisher | American Economic Association (PUBLISHER • US) |
| DOI | 10.1257/jep.1.1.29 |
| OpenAlex | W2073615223 |
| Language | EN |
| Citations received | 6 |
| References cited | 2 |
Public choice theory explains and interprets politics as the interaction among constituents and agents seeking to advance or to express their own interests. Applied to an observed political event like the 1986 tax reform legislation, any such analysis must identify the effects on separate interests and make some presumption concerning the perception of these effects. The linkage between assigning gains and losses from the 1986 tax changes and explaining these changes depends critically on the model of political choice. Political reality presumably embodies some mix of models of consensus, conflict, and agents' discretion. These three models are examined separately, with features from each retaining some explanatory value
Discretion · Economics · Law and economics · Legislation · Microeconomics · Political science · Politics · Positive economics · Presumption · Public choice · Public economics · Tax reform · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Taxation and Compliance Studies
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| Unique citing works | 6 |
|---|---|
| Citations per year | 0,17 |
| Citation span | 1991 - 2020 (30) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 6 |