文章基本信息

标题：Voting Behavior, Preference Aggregation and Tax Design
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作者：Ikuho Kochi ; Raúl Alberto Ponce Rodríguez
期刊名称：International Journal of Economics and Finance
印刷版ISSN：1916-971X
电子版ISSN：1916-9728
出版年度：2011
卷号：3
期号：5
页码：117
DOI：10.5539/ijef.v3n5p117
出版社：Canadian Center of Science and Education
摘要：The empirical evidence on voting behavior suggests that the individuals’ choice of the vote is explained, among other things, by policy issues and the voters’ partisan preferences over the party that rules the government. The evidence also indicates that the voters’ partisan preferences are the best predictor of the choice of the vote (Republican and Democratic voters tend to vote, respectively, for the Republican and Democratic party), and that Democratic voters are the dominant coalition of voters in the American electorate. In this paper we show that these stylized facts can explain some features of the US tax policy: first, the divergence of the tax policies adopted by the Democratic and Republican parties. Second, Democratic administrations tend to adopt more pro low income redistributive tax policies than Republican administrations.