The Benefit Principal of Taxation and Tax Payers' Political Support

• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: Sangwon Park
• 간행물 정보: 『한국재정학회 학술대회 논문집』2009년도 추계학술대회 논문집, 1~40쪽, 전체 40쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2009.11.30

영문 초록

Based on the observation that political process IS the essence of the benefit principle of taxation proposed by Wicksell and Lindahl, this paper develops a formal model incorporating the modern political system on public policy. We assume that there is a policy maker who proposes tax/public goods combination and people show their political support according to their utility from the policy. This paper provides sufficient conditions under witch the benefit principle holds and efficient prOVISIOn is guaranteed in political determination of public goods. In addition, even along with the principle the level of public goods can be shown to be less than the social optimum when a tax on complementary private goods should be used due to information unavailability.

목차

I. Introduction

II. Model

III. Conclusion