Political institutions and tax rate initiatives
In a model of a representative democracy, we incorporate into the analysis of tax design the constitutional provision that allows voters to propose tax initiatives. In this paper, we present a theory of tax substitution as the rationale for a tax rate limit (TRL) initiative. In our model the tax sys...
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| Formato: | Artículo |
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Universidad Autónoma de Nuevo León
2009
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| Acceso en línea: | https://ensayos.uanl.mx/index.php/ensayos/article/view/91 |