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An exercise in political economy of tax reform |
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| Authors: | Haldun Evrenk |
| Institution: | aEconomics, Boston University, 270 Bay State Rd. Boston, MA 02215, United States |
| Abstract: | If the tax rate is endogenously determined by majority voting, then a fully effective and costless reform resulting in full tax compliance may not be supported by a majority even when the evaders (or, avoiders) are only a minority. |
| Keywords: | Political support Tax reform Majority voting |
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