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This article examines the short-run effects of Abba Lerner and David Co-lander's Market Anti-Inflation Plan (MAP) with a microeconomic model of firm pricing and output. It proves that MAP assures a constant (Paasche)price level. For an economy in which all firms face downward-sloping demand, MAP...
A simple model of tax evasion is presented leading to the following conclusions: (1) Tax evasion is a function of, inter alia, the marginal tax rate only if the probability of being caught is a function of undeclared income; (2) Tax evasion introduces uncertainty, which causes a utility loss. An...
The possibility of a relationship between tax revenue and tax progressivity has been an issue of interest to both theorists and policymakers in recent years. Among the public choice theorists there is debate about the expected direction of association. The empirical results have also been mixed....
Numerous methods for measuring tax progressivity have been proposed but none has gained enthusiastic acceptance. A new measure, relative share adjustment, is introduced that is useful both because of its simplicity and because of the amount of information it provides about the impact of the tax....
This article offers a total benefits approach to measuring the incidence of government expenditures as an alternative to equating benefits to Lindahl taxes. The procedure begins by decomposing each government program into its categories of benefits (or characteristies), which include (1)...
The Leviathan literature has, as one of its themes, the manipulation of tax structures to minimize voter perceptions of their tax shares and hence predicts excessive public budgets. Existing confirmatory tests of this proposition, including those published in this journal, have been indirect and...
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