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Voting in an election in which elimination of the local car tax is the central issue shows how a highly visible universal tax cut can prevail in the electoral process even if the benefits are skewed towards higher income households. These results are consistent with positive models of fiscal structure choice in which fiscal systems are the consequence of support maximizing politicians attempting to supply net benefits to easily identifiable interest groups without generating significant opposition from other groups.
Baker, Samuel H. and Feldman, DAVID H., Revealed Preferences for Car Tax Cuts: An Empirical Study of Perceived Fiscal Indecence (2004).