caa a22 4500 475841328 CHVBK 20180406123902.0 cr unu---uuuuu 170329e20000401xx s 000 0 eng 10.1023/A:1005044401511 doi (NATIONALLICENCE)springer-10.1023/A:1005044401511 Politicians' Opinions on Tax Reform [Elektronische Daten] [John Ashworth, Bruno Heyndels] This paper examines politicians' stated preferences on tax reforms which aim to bring about a given change in revenue. The paper starts from a simple framework inwhich politicians are vote maximisers, analyses how disequilibria may affect tax choices and considers possible asymmetries in decisions. The empirical examination of the problem uses the stated preferences of 637 Flemish local politicians for both raising and lowering taxes by the same amount. Using multinomial logit estimation, symmetric and asymmetric effects are found and so the symmetry assumption underlying the standard approach is questioned in the analyses of tax choices. Kluwer Academic Publishers, 2000 Ashworth John Department of Economics, University of Durham, 23-6 Old Elvet, DH1 3HY, Durham, England aut Heyndels Bruno MICR, Vrije Universiteit Brussel, Pleinlaan 2, B-1050, Brussel, Belgium aut Public Choice Kluwer Academic Publishers 103/1-2(2000-04-01), 117-138 0048-5829 103:1-2<117 2000 103 11127 https://doi.org/10.1023/A:1005044401511 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1005044401511 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Ashworth John Department of Economics, University of Durham, 23-6 Old Elvet, DH1 3HY, Durham, England aut NATIONALLICENCE 700 1- Heyndels Bruno MICR, Vrije Universiteit Brussel, Pleinlaan 2, B-1050, Brussel, Belgium aut NATIONALLICENCE 773 0- Public Choice Kluwer Academic Publishers 103/1-2(2000-04-01), 117-138 0048-5829 103:1-2<117 2000 103 11127 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer