Concepedia

Representative Tax System

A Representative Tax System is a theoretical fiscal model used in the analysis of fiscal equalization that standardizes the tax capacity of subnational governments by simulating a uniform tax base and rate across jurisdictions to assess disparities in revenue potential.

33

Publications

2.1K

Citations

72

Authors

46

Institutions

Publications per year

2017–2026

8

Variants

Representative Tax System Approach

Parents

Publications

33

Does Taxation Lead to Representation?

Michael L. Ross · British Journal of Political Science · 2004 · 493 citations

, , +12

Taxation and Deadweight Loss in a System of Intergovernmental Transfers

Michael Smart · Canadian Journal of Economics/Revue canadienne d économique · 1998 · 225 citations

, , +16

Tax Systems in the World: An Empirical Investigation into the Importance of Tax Bases, Administration Costs, Scale and Political Regime

Lawrence W. Kenny, Stanley L. Winer · International Tax and Public Finance · 2006 · 212 citations

, , +17

Representative democracy and capital taxation

Torsten Persson, Guido Tabellini · Journal of Public Economics · 1994 · 175 citations

, , +11

The Economics of Split-Ticket Voting in Representative Democracies

V. V. Chari, Larry Eugene Jones, Ramón Marimon · 1997 · 171 citations · Full text

, , +12

1–5 of 33

Authors

72

  1. MS
    Michael Smart

    University of Toronto, Canada

    2 publications · 241 citations

    2

    h-index

  2. ZA
    Zareh Asatryan

    Centre for European Economic Research, Germany

    2 publications · 36 citations

    2

    h-index

  3. TB
    Thushyanthan Baskaran

    University of Göttingen, Germany

    2 publications · 36 citations

    2

    h-index

  4. FH
    Friedrich Heinemann

    Centre for European Economic Research, Germany

    2 publications · 36 citations

    2

    h-index

  5. AJ
    Alan J. Auerbach

    University of California, Berkeley, United States

    2 publications · 73 citations

    2

    h-index

1–5 of 72

Institutions

46

  1. Centre for European Economic Research

    Mannheim, Germany

    3 h-index

    7 publications

    120 citations

  2. The University of Tokyo

    Tokyo, Japan

    2 h-index

    2 publications

    56 citations

  3. Heidelberg University

    Heidelberg, Germany

    2 h-index

    2 publications

    36 citations

  4. University of Freiburg

    Freiburg im Breisgau, Germany

    1 h-index

    1 publications

    17 citations

  5. Research Institute of Industrial Economics

    Stockholm, Sweden

    1 h-index

    1 publications

    12 citations

  6. Northwestern University

    Evanston, United States

    1 h-index

    1 publications

    171 citations

  7. University of Essex

    Colchester, United Kingdom

    1 h-index

    1 publications

    53 citations

  8. Weber

    Madrid, Spain

    1 h-index

    1 publications

    17 citations

1–8 of 46

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 84 citations

    4

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 4 publications · 58 citations

    4

    h-index

  3. National Tax Journal

    NTJ · 2 publications · 35 citations

    2

    h-index

  4. ANU Open Research (Australian National University)

    Repository · 2 publications · 165 citations

    2

    h-index

  5. Economics and Politics

    1 publications · 16 citations

    1

    h-index

1–5