VOTING OVER INCOME-TAX PROGRESSION IN A 2-PERIOD MODEL
成果类型：
Article
署名作者：
CREEDY, J; FRANCOIS, P
署名单位：
University of British Columbia
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90054-W
发表日期：
1993
页码：
291-298
关键词：
摘要：
This paper examines voting over the income tax schedule in a two-period model in which it is possible for individuals to alter the time stream of taxable income. It is shown that Roberts's (1977) proof of the existence of a choice set, when voting over a linear negative income tax, does not generalise to the case of an income tax schedule which has a tax-free threshold in the two-period case, even where the ranking of individuals by gross income is unaffected by the tax parameters.
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