We study reforms of nonlinear income tax systems from a political economy perspective. present median voter theorem for monotonic reforms, so that the change in burden is function income. also provide an empirical analysis with focus on United States. show past have, by and large, been monotonic. support was aligned majority population. Finally, we develop sufficient statistics enable to test w...

We empirically assess the effects of structural tax reforms on government spending efficiency in a sample 18 OECD economies over period 2006–2017. After calculating input scores, we evaluate panel setup relevance for public sector narrative changes. find that: i) scores average around 0.6–07; ii) increases rates, primarily PIT, negatively affect efficiency; iii) controlling endogeneity, rates a...