caa a22 4500 475840992 CHVBK 20180406123901.0 cr unu---uuuuu 170329e20000101xx s 000 0 eng 10.1023/A:1005013132651 doi (NATIONALLICENCE)springer-10.1023/A:1005013132651 Pareto Efficiency and Majority Voting: Why High Taxes on the Middle Class may be Desirable [Elektronische Daten] [Pio Baake, Rainald Borck] In this paper we use a simple median voter model to analyze the effects of tax systems with differing degrees of progressivity. We find that relatively high taxes on middle incomes have two important advantages: On the one hand, they help to ensure that all citizens are better off than they would be in a world without government, and on the other hand, they reduce the tax level chosen in the election. Therefore, the progression in the middle income range not only ensures that Wicksell's requirement of ex post efficiency of the tax system is achieved, it may also increase social welfare. Kluwer Academic Publishers, 2000 Baake Pio Institut für öffentliche Wirtschaft, Humboldt-Universität zu Berlin, Spandauer Str. 1, D-10178, Berlin, Germany aut Borck Rainald Institut für öffentliche Wirtschaft, Humboldt-Universität zu Berlin, Spandauer Str. 1, D-10178, Berlin, Germany aut Public Choice Kluwer Academic Publishers 102/1-2(2000-01-01), 77-91 0048-5829 102:1-2<77 2000 102 11127 https://doi.org/10.1023/A:1005013132651 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1005013132651 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Baake Pio Institut für öffentliche Wirtschaft, Humboldt-Universität zu Berlin, Spandauer Str. 1, D-10178, Berlin, Germany aut NATIONALLICENCE 700 1- Borck Rainald Institut für öffentliche Wirtschaft, Humboldt-Universität zu Berlin, Spandauer Str. 1, D-10178, Berlin, Germany aut NATIONALLICENCE 773 0- Public Choice Kluwer Academic Publishers 102/1-2(2000-01-01), 77-91 0048-5829 102:1-2<77 2000 102 11127 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer