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Data and Code for: Politically feasible reforms of non-linear tax systems

Resource Type
Dataset : administrative records data, aggregate data, observational data, other
  • Bierbrauer, Felix (University of Cologne)
  • Boyer, Pierre (Ecole Polytechnique)
  • Peichl, Andreas (LMU)
Publication Date
Free Keywords
Non-linear income taxation; Tax reforms; Political economy; Optimal taxation
  • Abstract

    Data and Code for "Politically feasible reforms of non-linear tax systems" (AER)
    We study reforms of non-linear income tax systems from a political economy perspective. We present a median voter theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also provide an empirical analysis of tax reforms, with a focus on the US. We show that past reforms have, by and large, been monotonic. We also show that support by the median voter was aligned with majority support in the population. Finally, we develop sufficient statistics that enable to test whether a given tax system admits a politically feasible reform.

Temporal Coverage
  • 1962-01-01 / 2018-12-31
    Time Period: Mon Jan 01 00:00:00 EST 1962--Mon Dec 31 00:00:00 EST 2018
Geographic Coverage
  • USA
  • OECD
This study is freely available to the general public via web download.
  • Is version of
    DOI: 10.3886/E120126

Update Metadata: 2020-09-09 | Issue Number: 1 | Registration Date: 2020-09-09

Bierbrauer, Felix; Boyer, Pierre; Peichl, Andreas (2020): Data and Code for: Politically feasible reforms of non-linear tax systems. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.