Endogenous Taxation
An Overlapping Generations Approach
Bibliographic Data
| ID | 9712559 |
|---|---|
| Authors | Thomas I Renstrom (0000-0002-2898-2507, University of Birmingham, corresponding author) |
| Year | 1996 |
| Volume | 106 |
| Issue | 435 |
| Pages | 471 |
| Publication date | 1996-03-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | The Economic Journal (JOURNAL) |
| Journal identifiers | ISSN: 0013-0133 • E-ISSN: 1468-0297 |
| Publisher | Oxford University Press (OUP) (PUBLISHER) |
| DOI | 10.2307/2235261 |
| OpenAlex | W2087094823 |
| Language | EN |
| Citations received | 2 |
| References cited | 2 |
The paper develops an overlapping generations framework of endogenous taxation. There are three types of heterogeneity among individuals: age, productivity, and bequest motives. The heterogeneity gives rise to a redistributive conflict and therefore to different preferences over fiscal policy. Linear taxes are levied on consumption expenditure, wage income and capital income. These tax rates and the provision of a public good become endogenous through a majority-voting rule. The dynamic politico-economic equilibrium is examined both in and outside the steady state. The focus is on the underlying characteristics of the economy that gives rise to a particular fiscal structure
Economics · Law and economics · Political science · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics
| Citations per year | 0.08 |
|---|---|
| Citation span | 2000 - 2004 (5) |
| Highly cited | No |