Outputs (2)

Tax structure turbulence in OECD countries (2002)
Journal Article
Ashworth, J., & Heyndels, B. (2002). Tax structure turbulence in OECD countries. Public Choice, 111(3-4), 347-376. https://doi.org/10.1023/a%3A1014957130671

This paper analyses whether and to what extent politicians manipulate tax structures strategically in order to win elections or for ideological purposes. We introduce an indicator for tax structure turbulence which measures the degree to which a coun... Read More about Tax structure turbulence in OECD countries.

Redistribution as a local public good : an empirical test for Flemish municipalities (2002)
Journal Article
Ashworth, J., Heyndels, B., & Smolders, C. (2002). Redistribution as a local public good : an empirical test for Flemish municipalities. Kyklos, 55(1), 27-56. https://doi.org/10.1111/1467-6435.00176

Redistribution is typically viewed as a task of the central government. However, in most federal countries local governments do have some discretion in redistribution policy. The main theoretical argument for this is that redistribution may be a loca... Read More about Redistribution as a local public good : an empirical test for Flemish municipalities.