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The Political Economy of Taxation: Lessons from Developing Countries
Barnes and Noble
The Political Economy of Taxation: Lessons from Developing Countries
Current price: $137.00
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Barnes and Noble
The Political Economy of Taxation: Lessons from Developing Countries
Current price: $137.00
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Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax.
This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.