Lindsay, C. M.
March 1972
National Tax Journal;Mar72, Vol. 25 Issue 1, p43
Academic Journal
Deduction provisions of the tax structure are explained within the context of a unanimity model of political decision. The first part of the paper identifies inconsistencies in an earlier related treatment of deductions. The remainder is devoted to examination of unanimity decision results where the fiscal decision and revenue collection processes are costly, and demands for collective goods vary among individuals within the same (income-identified) tax-classes. Two cases are considered; (1) intra-tax-class variations in demands for the whole menu of collectively provided services and (2) intra-tax-class demand differences among components of the budget. Adoption of deductions is predicted in both cases.


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