Politically Feasible Reforms of Nonlinear Tax Systems

We study reforms of nonlinear income tax systems from a political economy perspective. present median voter theorem for monotonic reforms, so that the change in burden is function income. also provide an empirical analysis with focus on United States. show past have, by and large, been monotonic. support was aligned majority population. Finally, we develop sufficient statistics enable to test whether given system admits politically feasible reform. (JEL D72, H21, H24)