Abstract

Footnotes (51)

Beta

Download | Share | Email | Add to Briefcase | Buy Hard Copy

The Supermajority Requirement as a Means of Limiting Taxation and Spending: Some Economic and Ethical Issues

Robert W. McGee
Florida International University - School of Accounting

Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3, pp. 597-611, Summer 1999

Abstract:
From time to time, proposals have been put forward to increase the required number of votes needed to increase taxes from a simple majority to some supermajority. The effect of this requirement would be to make it more difficult to raise taxes. Most articles that have been written on this topic are written from the perspectives of economics, political science or public finance. This article takes a different approach. While economic, political science and public finance aspects of the issue are discussed, this article goes beyond those disciplines by including an analysis of the proposal from several ethical perspectives.

JEL Classifications: D6, H21

Accepted Paper Series

Date posted: October 05, 2000 ; Last revised: May 31, 2001

Suggested Citation

McGee, Robert W. , The Supermajority Requirement as a Means of Limiting Taxation and Spending: Some Economic and Ethical Issues. Journal of Accounting, Ethics & Public Policy, Vol. 2, No. 3, pp. 597-611, Summer 1999. Available at SSRN: http://ssrn.com/abstract=242510 or doi:10.2139/ssrn.242510

Export to: Export Citation What's this?

Contact Information

Robert W. McGee (Contact Author)

Florida International University - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States