Title: Political Regimes, Institutions, and the Nature of Tax Systems
Abstract:To the political economist, the variety of observed forms of taxation presents an interesting research challenge and raises a number of important questions. Can the seemingly confusing array of data b...To the political economist, the variety of observed forms of taxation presents an interesting research challenge and raises a number of important questions. Can the seemingly confusing array of data be classified in a meaningful way? Is it possible to explain both differences and similarities in tax regimes? How do political factors and institutions influence the nature of observed tax systems? How do such factors interact with the underlying economy in determining the use of different revenue sources? Can the comparison of international tax regimes help in formulating better policy? In this paper, we assess the contributions of current research in political economy to provide answers to these questions, while also presenting some new statistical results on the relation between tax structure and political regimes.Read More
Publication Year: 2011
Publication Date: 2011-10-31
Language: en
Type: book-chapter
Indexed In: ['crossref']
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Cited By Count: 7
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