Grazing the State and Local Fiscal Commons: Do Different Tax Prices Lead to More or Less Grazing?
The literature on the tragedy of the commons is voluminous, and application to the fiscal commons is well established. In this article, we extend this application by examining the effects of the distribution of state and local governments’ tax liability on budgetary outcomes. Different tax structure...
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| Veröffentlicht in: | Public finance review 2014-07, Vol.42 (4), p.466-486 |
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| container_title | Public finance review |
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| creator | Lipford, Jody W. Yandle, Bruce |
| description | The literature on the tragedy of the commons is voluminous, and application to the fiscal commons is well established. In this article, we extend this application by examining the effects of the distribution of state and local governments’ tax liability on budgetary outcomes. Different tax structures yield vastly different contributions from members of the polity, but all members may influence the draw from the fiscal commons through the political process. We find that when the tax burden is heavier for taxpayers at the top of the income distribution and lighter for taxpayers at the bottom of the income distribution, state and local government expenditures grow, and governments spend more on social welfare. However, we do not find a link between the distribution of tax liability and debt. |
| doi_str_mv | 10.1177/1091142113490987 |
| format | Article |
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| ispartof | Public finance review, 2014-07, Vol.42 (4), p.466-486 |
| issn | 1091-1421 1552-7530 |
| language | eng |
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| source | PAIS Index; SAGE Complete A-Z List; Alma/SFX Local Collection |
| subjects | Fiscal policy Government spending Income distribution Local finance Local government Public expenditure Public finance Social welfare State government Studies Tax burden Taxes U.S.A Welfare |
| title | Grazing the State and Local Fiscal Commons: Do Different Tax Prices Lead to More or Less Grazing? |
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