| Article ID: | iaor19971738 |
| Country: | United States |
| Volume: | 8 |
| Issue: | 4 |
| Start Page Number: | 461 |
| End Page Number: | 480 |
| Publication Date: | Apr 1997 |
| Journal: | Public Budgeting and Financial Management |
| Authors: | Whicker Marcia Lynn, Lancer Partia D. de |
| Keywords: | management, decision: studies, politics, government, simulation: applications, decision theory |
A computer simulation model is developed to determine the degree to which initiatives about tax reduction measures are affected by type of voter rationality versus factors such as initial distribution of income, type of tax, level of proposed cut, expenditure benefit structure, voter knowledge on the likelihood tax-cut initiatives will pass, and mean voter approval, which could potentially influence electoral results. Three types of voter rationality are examined: net absolute gain or loss, relative benefit share, and relative income position. The model shows that the type of rationality used by voters dominates all other factors, in explaining initiative outcomes.