Revealed preferences for car tax cuts: an empirical study of perceived fiscal incidence

C-Tier
Journal: Applied Economics
Year: 2009
Volume: 41
Issue: 12
Pages: 1495-1500

Authors (2)

David Feldman (College of William) Robert Archibald (not in RePEc)

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if benefits are skewed toward upper income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support maximizing politicians attempting to supply net benefits to easily identifiable interest groups without generating significant opposition from other groups.

Technical Details

RePEc Handle
repec:taf:applec:v:41:y:2009:i:12:p:1495-1500
Journal Field
General
Author Count
2
Added to Database
2026-01-25