By Paola Profeta
`Paola Profeta and Simona Scabrosetti have supplied us with a singular comparative research of the tax structures in Asia, Latin the United States and the hot ecu international locations. a person who desires to know the way modern empirical types can be utilized to review the political economic system of the tax combine in constructing and transition economies should want to learn this book.' - Stanley Winer, Carleton college, Canada `In this unique publication, Paola Profeta and Simona Scabrosetti use info and data on political associations from constructing and new ecu member international locations to enquire the political financial system of taxation. How do political associations impression tax burdens and tax buildings? They generate hugely attention-grabbing effects. . . i'm definite that this leading edge booklet will allure the eye of many specialists attracted to taxation, whatever the expert box to which they're anchored. I anticipate this publication may be stated often.' - Vito Tanzi, Former Director, monetary Affairs division of the IMF Taxation is a huge factor within the fiscal and political spheres. This ebook makes a speciality of a pattern of constructing nations from Asia and Latin the USA that skilled an financial and democratic transition through the interval 1990-2004. utilizing a distinct dataset the authors exhibit that tax profit is larger in additional democratic regimes, in line with the traditional view that democracies need to fulfill the redistributive wishes of the citizens. in addition they locate moment dating among the extent of democracy and the composition of taxes (mainly direct as opposed to oblique) is way more durable to foretell. even though, a comparability with new ecu member states means that extra mature democracies are linked to better degrees of direct tax. This designated e-book in a comparatively under-researched topic region will end up crucial analyzing for lecturers, researchers and practitioners targeting political economic system, public finance and the economics of taxation.
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Extra resources for The Political Economy of Taxation: Lessons from Developing Countries
Thus, a positive correlation between trade openness and tax revenue will emerge. In developing countries the prediction on the sign of this relationship is ambiguous: on one hand the trade liberalization which took place in the 1990s may have induced a reduction in tariffs, which has in turn decreased this source of tax revenue, while on the other hand, if trade liberalization occurs through tariffication of quotas, eliminations of exemptions, reduction in tariff peaks and improvement in customs procedures, revenue may even increase with openness (Keen and Simone, 2004).
Many authors have argued that democracy is not possible in very unequal societies (Dahl, 1971). The empirical literature has however not reached a consensus on the sign of this relationship (see Lichbach, 1989 for a review). Bollen and Jackman (1985) found that there is no relationship between democracy and inequality; others have argued that inequality may even stabilize dictatorships (Muller, 1995) or it may create an obstacle to the democratization process (Boix, 2003), while Alesina and Perotti have stressed that inequality may increase political instability.
4. 5. 6. 7. 8. 9. 10. 11. 12. Many of these determinant factors will be used as control variables in our empirical analysis on the level and the structure of taxation (see Chapter 3). The authors underline that this is true in a relative sense, since many democracies are far from being characterized by perfect political equality because of lobbying and bribery. In a non-democracy the elites have the de jure political power, but not necessarily the de facto political power too. In fact, the citizens, who are the majority and who are out of the political system, can generate social unrest and pose a revolutionary threat in order to change the future distribution of the political power.