Optimal taxation and fiscal constitution

Research output: Contribution to journalArticlepeer-review

22 Scopus citations


Assuming a world with excessive taxes, the focuses of this paper are political mechanisms that ensure efficiency enhancing restraints on taxes. In particular, it is shown that supermajority requirements to approve tax increases, as currently used in some US states, is the means of attaining this objective. Their relationship to another such mechanism prevalent in earlier centuries, that of franchise restrictions, is discussed.

Original languageEnglish
Pages (from-to)471-485
Number of pages15
JournalJournal of Public Economics
Issue number3
StatePublished - 1 Jan 1999


  • Commitment
  • Fiscal constitution
  • Optimal taxation
  • Supermajority

ASJC Scopus subject areas

  • Finance
  • Economics and Econometrics


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