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On Tax Increase Limitations: Part I - A Costly Incoherence, David Gamage, Darien Shanske
On Tax Increase Limitations: Part I - A Costly Incoherence, David Gamage, Darien Shanske
David Gamage
In this essay, the first of a series, we explore the theoretical implications of one particular type of fiscal limitation on state legislatures - namely, special rules limiting tax increases. In this first essay we will explore the analytic soundness of these tax increase limitations (TILs). In future essays in this series we will analyze some of the consequences of TILs and in particular how they can be 'evaded.' We will argue over the course of this series of essays that because there is no meaningful content to the term 'tax increase' as it is used in TILs, legislative majorities …
The Case For Reducing The Market Salience Of Taxation, David Gamage, Darien Shanske
The Case For Reducing The Market Salience Of Taxation, David Gamage, Darien Shanske
David Gamage
This paper considers a narrow but important question that has arisen in the literature on tax salience. Contrary to the predictions of neoclassical economic theory, a number of studies have demonstrated that, in response to certain presentations of tax prices, consumers do not always fully factor tax costs into their market decisions. This result indicates that policy makers could opt for tax price presentation techniques that would reduce the market salience of taxation, thereby likely also reducing the deadweight loss otherwise caused by taxpayers distorting their behavior to avoid taxation. Assuming that these experimental results are sound, and bracketing the …
O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos? (In Portuguese) (Which Is Worse, Tax Fluctuations Or Spending Fluctuations?) (In English), David Gamage
David Gamage
The English version of this paper can be found at http://ssrn.com/abstract=1622502.
O aspecto normativo central da teoria de alocacao de riscos e o principio da dispersao dos riscos: mantendo-se constantes as demais variaveis, riscos dispersos sao menos prejudiciais do que os riscos concentrados e uma maneira de alcancar essa dispersao e atraves do ajustamento das taxas dos impostos. Entretanto, nem todos os ajustes de taxas de impostos dispersam riscos eficientemente: uma maior dispersao de risco e alcancada pelo ajuste das taxas de impostos de base ampla, pois a flutuacao das axas de um imposto estrito estaria a cargo apenas de …