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| Author: | Borge, L.-E. Rattsö, J. |
| Title: | Income distribution and tax structure: empirical test of the Meltzer-Richard hypothesis |
| Journal: | European Economic Review
2004 : AUG, VOL. 48:4, p. 805-826 |
| Index terms: | Income distribution Taxation Empirical research |
| Freeterms: | Meltzer-Richard hypothesis |
| Language: | eng |
| Abstract: | This article focuses on the Meltzer-Richard hypothesis, which suggests that more unequal income distribution creates a majority for more redistribution. Instead of concentrating on the size of the public sector, the hypothesis is tested in a more homogenous setting with comparatible institutions and with an explicit decision about redistribution. As an example, the tax structure in decentralized government in Norway is analyzed. The results from the estimate model indicate that more unequal income distribution implies a shift from poll tax to property taxes. |
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