The Determinants of Taxation in Britain
An Empirical Test
Bibliographic Data
| ID | 6296155 |
|---|---|
| Authors | Terence Karran (0000-0002-4617-7210, Leeds Beckett University, corresponding author) |
| Year | 1985 |
| Volume | 5 |
| Issue | 3 |
| Pages | 365-386 |
| Publication date | 1985-08-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Policy (JOURNAL) |
| Journal identifiers | ISSN: 0143-814X • E-ISSN: 1469-7815 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0143814x00003160 |
| OpenAlex | W2138041951 |
| Language | EN |
| Citations received | 9 |
| References cited | 24 |
The effects of political and macroeconomic influences in determining the principal taxes in the United Kingdom since 1948 are examined here. Basic models of tax determination – policy initiative, macroeconomic determination and consumer preference – are tested. Causal path analysis is used to answer the question: Which is more important in determining tax revenues: the policy initiatives of governments, or circumstances in the economy which in the short term may be outside governmental control? The results demonstrate that for most taxes policy initiatives to alter tax rates and bases are much less important to revenue yield than underlying trends in the economy. The continuing strength of these macroeconomic secular trends circumscribes attempts by British policymakers to depart radically from the existing pattern of taxation
Economics · Fiscal policy · Macroeconomics · Microeconomics · Political science · Politics · Preference · Principal (computer security · Public economics · Revenue · Tax policy · Tax reform · Tax revenue · Yield (engineering · Finance · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics · Taxation and Compliance Studies
The Scope of Government
Political Agendas and Beliefs About the Scope of Government
Scope‐Of‐Government Beliefs and Political Support
The State and Fiscal Sociology
The Welfare State
Attitudes Towards the Size of Government
The Welfare State
Political business cycles 40 years after Nordhaus
Intervention analysis of electoral tax cycle
Do Parties Make a Difference?
The Fiscal Crisis of the State
Do Parties Make a Difference?
Path Coefficients and Path Regressions
The Private Government of Public Money
Causal Models in the Social Sciences
Political Control of the Economy
Models of Man
Steering the Economy
Correlation and Causation
Variations in Services for the Aged
The Theory of Taxation
Public Expenditure
Tax Policy-Making in the United Kingdom
Public Expenditure
Public Finance and Budgetary Policy
A Politico-Economic Model of the United Kingdom
A Causal Model of State Welfare Expenditures
| Unique citing works | 9 |
|---|---|
| Citations per year | 0,27 |
| Citation span | 1993 - 2016 (24) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 9 |