Score contribution per author:
α: calibrated so average coauthorship-adjusted count equals average raw count
This paper is devoted to the explanation of tax policy from a behavioral-theoretic point of view. It, for the first time, brings together within a unified framework behavioral determinants of government expenditure, taxation, and tax reform. Administrative and compliance costs associated with taxation (factors generally neglected in models of taxation), as well as tax avoidance/evasion, deadweight losses, and the costs that are involved in the tax reform process itself, play a crucial role in the model. The paper investigates how these factors influence the development of taxation and expenditure, and the occurrence of tax reform. Copyright 1991 by Kluwer Academic Publishers