Original paper
Tax policy and tax protest in 20 rich democracies, 1980–2010
Abstract
Why are some policies protested more than others? New data on protest against eight categories of taxation in twenty rich democracies from 1980 to 2010 reveal that economically and socially concentrated taxes are protested most, whereas taxes that confer entitlement to benefits are protested least. Other features of policy design often thought to affect the salience or visibility of costs are unimportant for explaining the frequency of protest....
Paper Details
Title
Tax policy and tax protest in 20 rich democracies, 1980–2010
Published Date
Aug 12, 2017
Journal
Volume
69
Issue
3
Pages
647 - 669
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Notes
History