IS TAX-REFORM IN THE PUBLIC-INTEREST - A RENT-SEEKING PERSPECTIVE

This article argues that rent-seeking competition over tax reform can prospective efficiency gains, thus making tax reform a potential negative-sum activity-especially when considered over the entire rent-seeking cycle. It concludes that a positive defense against negative-sum tax reform games can arise from public choice economists debunking the game's ideological basis and constructing ''rent-seeking impact statements'' for proposed tax reforms.