Deadweight Costs and the Size of Government
研究了税收制度和支出项目的效率如何影响政府支出规模和纳税人福利，发现税收或支出效率的提高会减少抑制政府增长的政治压力，从而增加总税收和支出。
We provide a model for analyzing effects of the tax system and spending programs on the determination of government spending and taxpayer welfare. An improvement in the efficiency of either taxes or spending would reduce political pressure for suppressing the growth of government and thereby increase total tax revenue and spending. We demonstrate the similarity of the political responses to revenue shocks, spending shocks, changes in tax efficiency, and changes in spending program efficiency. Empirical analysis of oil shocks, intergovernmental grants, and other autonomous changes in taxes or spending indicates that cause and effect is not only from spending to tax structures.