{"id":"https://openalex.org/W2751256296","doi":"https://doi.org/10.2139/ssrn.3021718","title":"Politically Feasible Reforms of Non-Linear Tax Systems","display_name":"Politically Feasible Reforms of Non-Linear Tax Systems","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W2751256296","doi":"https://doi.org/10.2139/ssrn.3021718","mag":"2751256296"},"language":"en","primary_location":{"id":"doi:10.1257/aer.20190021","doi":"https://doi.org/10.1257/aer.20190021","is_oa":false,"landing_page_url":"https://doi.org/10.1257/aer.20190021","pdf_url":null,"source":{"id":"https://openalex.org/S23254222","display_name":"American Economic Review","issn_l":"0002-8282","issn":["0002-8282","1944-7981"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315912","host_organization_name":"American Economic Association","host_organization_lineage":["https://openalex.org/P4310315912"],"host_organization_lineage_names":["American Economic Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Economic Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.3021718","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043560956","display_name":"Felix Bierbrauer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I180923762","display_name":"University of Cologne","ror":"https://ror.org/00rcxh774","country_code":"DE","type":"education","lineage":["https://openalex.org/I180923762"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Felix J. Bierbrauer","raw_affiliation_strings":["Center for Macroeconomic Research (CMR), University of Cologne (email: )"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Center for Macroeconomic Research (CMR), University of Cologne (email: )","institution_ids":["https://openalex.org/I180923762"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042928851","display_name":"Pierre Boyer","orcid":"https://orcid.org/0000-0002-5495-7380","observed_orcids":["https://orcid.org/0000-0002-5495-7380"]},"institutions":[{"id":"https://openalex.org/I142476485","display_name":"\u00c9cole Polytechnique","ror":"https://ror.org/05hy3tk52","country_code":"FR","type":"education","lineage":["https://openalex.org/I142476485","https://openalex.org/I4210145102"]},{"id":"https://openalex.org/I4210137396","display_name":"Centre de Recherche en \u00c9conomie et Statistique","ror":"https://ror.org/0449khs19","country_code":"FR","type":"facility","lineage":["https://openalex.org/I1294671590","https://openalex.org/I142476485","https://openalex.org/I4210108488","https://openalex.org/I4210137396","https://openalex.org/I4210145102","https://openalex.org/I4210150854","https://openalex.org/I84009706"]}],"countries":["FR"],"is_corresponding":false,"raw_author_name":"Pierre C. Boyer","raw_affiliation_strings":["CREST, \u00c9cole Polytechnique (email: )"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"CREST, \u00c9cole Polytechnique (email: )","institution_ids":["https://openalex.org/I142476485","https://openalex.org/I4210137396"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5029341996","display_name":"Andreas Peichl","orcid":"https://orcid.org/0000-0002-0680-8321","observed_orcids":["https://orcid.org/0000-0002-0680-8321"]},"institutions":[{"id":"https://openalex.org/I1340728805","display_name":"Ifo Institute for Economic Research","ror":"https://ror.org/045495t75","country_code":"DE","type":"facility","lineage":["https://openalex.org/I1340728805","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"Andreas Peichl","raw_affiliation_strings":["ifo Institute and LMU Munich (email: )","ifo Institute, Munich and Ludwig Maximilian U of Munich"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ifo Institute and LMU Munich (email: )","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I8204097"]},{"raw_affiliation_string":"ifo Institute, Munich and Ludwig Maximilian U of Munich","institution_ids":["https://openalex.org/I8204097"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.0341,"has_fulltext":true,"cited_by_count":66,"citation_normalized_percentile":{"value":0.95775805,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":93,"max":100},"biblio":{"volume":"111","issue":"1","first_page":"153","last_page":"191"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7221999764442444,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.7221999764442444,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13825","display_name":"Economic Policies and Impacts","score":0.08209999650716782,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10991","display_name":"Game Theory and Voting Systems","score":0.05609999969601631,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-reform","display_name":"tax reform","score":0.7450000047683716},{"id":"https://openalex.org/keywords/nonlinear-taxation","display_name":"nonlinear taxation","score":0.8029999732971191},{"id":"https://openalex.org/keywords/median-voter-theorem","display_name":"median voter theorem","score":0.9039999842643738},{"id":"https://openalex.org/keywords/political-feasibility","display_name":"political feasibility","score":0.7110000252723694},{"id":"https://openalex.org/keywords/majority-preferences","display_name":"majority preferences","score":0.46700000762939453},{"id":"https://openalex.org/keywords/pareto-optimality","display_name":"Pareto optimality","score":0.921999990940094},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.4569999873638153},{"id":"https://openalex.org/keywords/welfare-gains","display_name":"welfare gains","score":0.48399999737739563},{"id":"https://openalex.org/keywords/median-income","display_name":"median income","score":0.4000000059604645}],"concepts":[{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.795556366443634},{"id":"https://openalex.org/C72169020","wikidata":"https://www.wikidata.org/wiki/Q194404","display_name":"Monotonic function","level":2,"score":0.5468955636024475},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.5192456245422363},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4375455975532532},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4371246099472046},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.4350261092185974},{"id":"https://openalex.org/C158622935","wikidata":"https://www.wikidata.org/wiki/Q660848","display_name":"Nonlinear system","level":2,"score":0.4123963415622711},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.40831178426742554},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.3397604823112488},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0871480405330658},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0}],"mesh":[],"locations_count":12,"locations":[{"id":"doi:10.1257/aer.20190021","doi":"https://doi.org/10.1257/aer.20190021","is_oa":false,"landing_page_url":"https://doi.org/10.1257/aer.20190021","pdf_url":null,"source":{"id":"https://openalex.org/S23254222","display_name":"American Economic Review","issn_l":"0002-8282","issn":["0002-8282","1944-7981"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","fnege-1-star","ft50","jufo-3","norway-2","poland-200","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310315912","host_organization_name":"American Economic Association","host_organization_lineage":["https://openalex.org/P4310315912"],"host_organization_lineage_names":["American Economic Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"American Economic Review","raw_type":"journal-article"},{"id":"doi:10.2139/ssrn.3021718","doi":"https://doi.org/10.2139/ssrn.3021718","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3021718","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},{"id":"pmh:oai:USBKOELN.ub.uni-koeln.de:58402","doi":null,"is_oa":false,"landing_page_url":"https://kups.ub.uni-koeln.de/58402/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400371","display_name":"K\u00f6lner Universit\u00e4ts PublikationsServer (Universit\u00e4t zu K\u00f6ln)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210115942","host_organization_name":"Rhenish Institute for Environmental Research","host_organization_lineage":["https://openalex.org/I4210115942"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"","raw_type":"doc-type:article"},{"id":"pmh:oai:RePEc:ces:ceswps:_6573","doi":null,"is_oa":false,"landing_page_url":"https://www.ifo.de/DocDL/cesifo1_wp6573_0.pdf","pdf_url":"https://www.ifo.de/DocDL/cesifo1_wp6573_0.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:RePEc:rco:dpaper:236","doi":null,"is_oa":true,"landing_page_url":"https://rationality-and-competition.de/wp-content/uploads/2020/04/236.pdf","pdf_url":"https://rationality-and-competition.de/wp-content/uploads/2020/04/236.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"mag:3121195313","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:ces:ceswps:_6573","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:aea:aecrev:v:111:y:2021:i:1:p:153-91","doi":null,"is_oa":false,"landing_page_url":"https://www.aeaweb.org/doi/10.1257/aer.20190021","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:RePEc:cpr:ceprdp:13059","doi":null,"is_oa":false,"landing_page_url":"http://www.cepr.org/active/publications/discussion_papers/dp.php?dpno=13059","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/167559","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/167559","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"pmh:oai:econstor.eu:10419/222133","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10419/222133","pdf_url":null,"source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"pmh:oai:epub.ub.uni-muenchen.de:71969","doi":null,"is_oa":false,"landing_page_url":"https://epub.ub.uni-muenchen.de/71969/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401845","display_name":"Open access LMU (Ludwid Maxmilian's Universitat Munchen)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I8204097","host_organization_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","host_organization_lineage":["https://openalex.org/I8204097"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"doi:10.5282/ubm/epub.71969","doi":"https://doi.org/10.5282/ubm/epub.71969","is_oa":true,"landing_page_url":"https://doi.org/10.5282/ubm/epub.71969","pdf_url":null,"source":{"id":"https://openalex.org/S7407052039","display_name":"Universit\u00e4tsbibliothek der LMU","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.2139/ssrn.3021718","doi":"https://doi.org/10.2139/ssrn.3021718","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.3021718","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SSRN Electronic Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4399999976158142}],"study_designs":[],"awards":[{"id":"https://openalex.org/G1311359952","display_name":"Middle Classes, Taxation and Democracy in a Globalized World","funder_award_id":"ANR-19-CE41-0011","funder_id":"https://openalex.org/F4320320883","funder_display_name":"Agence Nationale de la Recherche"},{"id":"https://openalex.org/G255783604","display_name":null,"funder_award_id":"LABX-0047","funder_id":"https://openalex.org/F4320320883","funder_display_name":"Agence Nationale de la Recherche"},{"id":"https://openalex.org/G3024506935","display_name":"Idex Paris-Saclay","funder_award_id":"ANR-11-IDEX-0003","funder_id":"https://openalex.org/F4320320883","funder_display_name":"Agence Nationale de la Recherche"},{"id":"https://openalex.org/G3252149735","display_name":null,"funder_award_id":"ANR-11-IDEX-0003/Labex Ecodec/ANR-11-LABX-0047","funder_id":"https://openalex.org/F4320328775","funder_display_name":"Labex Ecodec"},{"id":"https://openalex.org/G334658794","display_name":null,"funder_award_id":"ANR - 11-LABX-0047","funder_id":"https://openalex.org/F4320328775","funder_display_name":"Labex Ecodec"},{"id":"https://openalex.org/G3561798612","display_name":"R\u00e9guler l'\u00e9conomie au service de la soci\u00e9t\u00e9","funder_award_id":"ANR-11-LABX-0047","funder_id":"https://openalex.org/F4320320883","funder_display_name":"Agence Nationale de la Recherche"},{"id":"https://openalex.org/G3872646602","display_name":"EXC 2126: ECONtribute: M\u00e4rkte & Public Policy","funder_award_id":"390838866","funder_id":"https://openalex.org/F4320320879","funder_display_name":"Deutsche Forschungsgemeinschaft"},{"id":"https://openalex.org/G4866930200","display_name":null,"funder_award_id":"ANR-11-IDEX","funder_id":"https://openalex.org/F4320320883","funder_display_name":"Agence Nationale de la Recherche"},{"id":"https://openalex.org/G5054402517","display_name":null,"funder_award_id":"ANR-11-IDEX-0003/Labex","funder_id":"https://openalex.org/F4320328775","funder_display_name":"Labex Ecodec"},{"id":"https://openalex.org/G5750979629","display_name":null,"funder_award_id":"Ecodec/ANR-11-LABX-0047","funder_id":"https://openalex.org/F4320328775","funder_display_name":"Labex Ecodec"},{"id":"https://openalex.org/G8015654021","display_name":null,"funder_award_id":"ANR-11-IDEX-0003/Labex Ecodec/ANR-11-LABX-0047","funder_id":"https://openalex.org/F4320320879","funder_display_name":"Deutsche Forschungsgemeinschaft"},{"id":"https://openalex.org/G910694584","display_name":null,"funder_award_id":"ANR-11-IDEX-0003","funder_id":"https://openalex.org/F4320328775","funder_display_name":"Labex Ecodec"}],"funders":[{"id":"https://openalex.org/F4320320879","display_name":"Deutsche Forschungsgemeinschaft","ror":"https://ror.org/018mejw64"},{"id":"https://openalex.org/F4320320883","display_name":"Agence Nationale de la Recherche","ror":"https://ror.org/00rbzpz17"},{"id":"https://openalex.org/F4320328775","display_name":"Labex Ecodec","ror":"https://ror.org/052q5t938"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2751256296.pdf","grobid_xml":"https://content.openalex.org/works/W2751256296.grobid-xml"},"referenced_works_count":53,"referenced_works":["https://openalex.org/W198288708","https://openalex.org/W1491262135","https://openalex.org/W1504630428","https://openalex.org/W1522361502","https://openalex.org/W1536348844","https://openalex.org/W1559593144","https://openalex.org/W1564926856","https://openalex.org/W1862649853","https://openalex.org/W1973182859","https://openalex.org/W1999353004","https://openalex.org/W2020272840","https://openalex.org/W2021990978","https://openalex.org/W2029869622","https://openalex.org/W2033871359","https://openalex.org/W2048838151","https://openalex.org/W2067494905","https://openalex.org/W2067926274","https://openalex.org/W2073389424","https://openalex.org/W2084542323","https://openalex.org/W2093882932","https://openalex.org/W2098166286","https://openalex.org/W2098947378","https://openalex.org/W2102963250","https://openalex.org/W2120012324","https://openalex.org/W2123281214","https://openalex.org/W2127238399","https://openalex.org/W2128892830","https://openalex.org/W2129462326","https://openalex.org/W2134727010","https://openalex.org/W2149951978","https://openalex.org/W2159823353","https://openalex.org/W2168838273","https://openalex.org/W2186485852","https://openalex.org/W2236253351","https://openalex.org/W2265679842","https://openalex.org/W2278177576","https://openalex.org/W2336900194","https://openalex.org/W2364927470","https://openalex.org/W2579438956","https://openalex.org/W2750446353","https://openalex.org/W2889716373","https://openalex.org/W2890726336","https://openalex.org/W2890935901","https://openalex.org/W2891220841","https://openalex.org/W2891562321","https://openalex.org/W3025848705","https://openalex.org/W3026027050","https://openalex.org/W3121647034","https://openalex.org/W3123534183","https://openalex.org/W4211168288","https://openalex.org/W4240204240","https://openalex.org/W4299846046","https://openalex.org/W6910272583"],"related_works":["https://openalex.org/W7043534749","https://openalex.org/W3204748582","https://openalex.org/W1518386529","https://openalex.org/W1536348844","https://openalex.org/W2186485852","https://openalex.org/W7100237149","https://openalex.org/W2097075620","https://openalex.org/W4382315970","https://openalex.org/W2140489150","https://openalex.org/W3155675020"],"abstract_inverted_index":{"We":[0,13,38,54,65],"study":[1],"reforms":[2,23,58],"of":[3,36,44],"nonlinear":[4],"income":[5],"tax":[6,21,30,45,94],"systems":[7],"from":[8],"a":[9,15,33,48,92,97],"political":[10],"economy":[11],"perspective.":[12],"present":[14],"median":[16,72],"voter":[17,73],"theorem":[18],"for":[19],"monotonic":[20,34],"reforms,":[22,46],"so":[24],"that":[25,56,68,87],"the":[26,29,51,71,80],"change":[27],"in":[28,79],"burden":[31],"is":[32],"function":[35],"income.":[37],"also":[39,66],"provide":[40],"an":[41],"empirical":[42],"analysis":[43],"with":[47,76],"focus":[49],"on":[50],"United":[52],"States.":[53],"show":[55,67],"past":[57],"have,":[59],"by":[60,70],"and":[61],"large,":[62],"been":[63],"monotonic.":[64],"support":[69,78],"was":[74],"aligned":[75],"majority":[77],"population.":[81],"Finally,":[82],"we":[83],"develop":[84],"sufficient":[85],"statistics":[86],"enable":[88],"to":[89],"test":[90],"whether":[91],"given":[93],"system":[95],"admits":[96],"politically":[98],"feasible":[99],"reform.":[100],"(JEL":[101],"D72,":[102],"H21,":[103],"H24)":[104]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":17},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":7},{"year":2021,"cited_by_count":10},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2017-09-15T00:00:00"}
