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Public finance / Tax / Value added tax / Income tax in the United States / Public economics / Political economy / Taxation / Business / Flat tax / Taxation in the United States / Tax reform / Finance


A Positive Theory of Tax Reform Ethan Ilzetzkiy This Draft June 6, 2014. Abstract The political impediments to reform and the political forces allowing its success are studied in a model where the tax base and
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Document Date: 2014-09-24 08:39:19


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Wilson / /

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United States / Italy / Australia / United Kingdom / Spain / /

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University of Manchester / European Union Institute / /

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online appendix / production technology / /

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UBC / Centre for Macroeconomics / Department of Economics / United Nations / Institute for Fiscal Studies / Centre for Economic Performance / University of Manchester / London School of Economics / European Union Institute / /

Person

Ethan Ilzetzkiy / Holger Sieg / Levon Barseghyan / Henrik Kleven / James Robinson / Tim Besley / Ben Moll / Camilo Garcia-Jimeno / Francesco Caselli / Acemoglu / Castanheira / Ronny Razin / Torsten Persson / Joel Slemrod / Robert Barro / Fabio Canova / Gilat Levi / Hugo Hopenhayn / /

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entrepreneur / namely pro…ts / producer / entrepreneur / /

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production technology / /

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http /

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