Is Tax Reform in the Public Interest? a Rent-Seeking Perspective
Abstract
This article argues that rent-seeking competition over tax reform can exhaust prospective efficiency gains, thus making tax reform a potential negative-sum activity—especially when considered over the entire rent-seeking cycle. It concludes that a positive defense against negative-sum tax reform games can arise from public choice economists debunking the game's ideological basis and constructing "rent-seeking impact statements" for proposed tax...
Paper Details
Title
Is Tax Reform in the Public Interest? a Rent-Seeking Perspective
Published Date
Jan 1, 1994
Journal
Volume
22
Issue
1
Pages
3 - 21
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