Title
Political Entry Barriers and Tax Incidence: The Political Economy of Sales and Excise Taxes
Document Type
Article
Journal/Book Title/Conference
Public Finance
Volume
44
Publication Date
1989
First Page
8
Last Page
18
Abstract
The authors' purpose is to examine certain institutional features of government that may facilitate the wealth transfer associated with the taxation of consumption. In particular, they argue that where entry barriers into politics are high, government will tend to rely more heavily on consumption taxes as revenue sources. This is because higher entry barriers make it more difficult for the interests of low-income taxpayers to get representation in the political process.
Recommended Citation
Political Entry Barriers and Tax Incidence: The Political Economy of Sales and Excise Taxes” (with Gary M. Anderson and Robert D. Tollison), Public Finance/Finances Publiques 44 (1989), pp. 8–18.
