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: Suggested Citation