This article presents a simple model of majority voting on tax shares in which Abstract voters perceive the tax structure to be chosen as a permanent institution under which each voter's tax burden will be determined throughout his or her lifetime. Young voters view the choice of tax structure as a means of allocating an anticipated tax burden over the life cycle. Middle-aged and elderly voters, on the other hand, do have the option of lowering the tax burden on themselves by shifting it onto younger voters. Preferences of different groups of voters and likely majority rule outcome with respect to choice of tax structure are examined under various assumptions about lifetime income patterns and expectations about the rate of public sector growth, and of population growth.