Public Choice

, Volume 140, Issue 1–2, pp 43–58 | Cite as

Voting over taxes: the case of tax evasion

Open Access


This paper studies majority voting on taxes when tax evasion is possible. We characterize the voting equilibrium where the agent with median taxed income is pivotal. Since the ranking of true incomes does not necessarily correspond to the ranking of taxed incomes, the decisive voter can differ from the median income receiver. In this case, we find unconventional patterns of redistribution, e.g., from the middle class to the poor and the rich.


Majority voting Tax evasion Redistribution 

JEL Classification

H26 D72 


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Copyright information

© The Author(s) 2009

Authors and Affiliations

  1. 1.Max Planck Institute for Research on Collective GoodsBonnGermany

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