Revealed Preferences for Car Tax Cuts: an Empirical Study of Perceived Fiscal Incidence

Abstract

Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if benefits are skewed toward upper income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support… (More)

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@inproceedings{Baker2004RevealedPF, title={Revealed Preferences for Car Tax Cuts: an Empirical Study of Perceived Fiscal Incidence}, author={Samuel A. Baker and David H. Feldman and Robert B. Archibald and Robert L. Hicks and Christopher D. Howard and David A. Jaeger and Samuel H. Baker}, year={2004} }