Taxes and Elections

Posted: 12 Jul 2008

Date Written: April 30, 2006

Abstract

In the democratic societies people are tax payers and voters. This unity makes it very important that in every voter should speak the taxpayer and vice versa. The paper makes parallel between this dualism in human nature and figure how the tax payer influences the voter. The elections influence usually the taxes in three ways - tax legislation, tax rates and general taxation. These three ways concern the development stage of the society. The foreseen tax harmonization in the European Union didn't happen for electoral reasons. In Eastern Europe the fear of the past is replaced by the tax fear.

Keywords: taxes, elections, tax rates, rational expectations, direct/indirect taxation

JEL Classification: H20, H21, H24, A13, P35

Suggested Citation

Smatrakalev, Georgi Stoyanov, Taxes and Elections (April 30, 2006). Available at SSRN: https://ssrn.com/abstract=1159110

Georgi Stoyanov Smatrakalev (Contact Author)

Florida Atlantic University ( email )

3200 College Ave
LA build. Office 430A
Davie, FL 33314
United States
954 236 1227 (Phone)
954 236 1298 (Fax)

HOME PAGE: http://www.smatrakalev.com

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