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文章基本信息

  • 标题:The Role of Beliefs for the Sustainability of the Fiscal Constitution.
  • 本地全文:下载
  • 作者:K. J. Bernhard Neumärker ; Gerald Pech
  • 期刊名称:Discussion Paper / Center for the Study of Law and Economics, Saarbrücken
  • 出版年度:2003
  • 卷号:1
  • 出版社:Center for the Study of Law and Economics
  • 摘要:

    Why does the government not defect from the constitution?

    This article focuses on the dynamic restraints the government faces under the rule of law: violations against unconstitutional laws are not punished under the constitution. If a violating government cannot commit itself never to reinstall the constitution enforcing an unconstitutional law becomes difficult. Citizens’ expectations to go unpunished when not complying may be self-fulfilling. Deriving the equilibrium of a global game we show that this mechanism is effectively deterring a government from defecting from a constitutionally permissible tax rate.

  • 关键词:tax evasion, global games, self-fulfilling expectations, dynamic policy restraints
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