Taxation is a major issue in the economic and political spheres.
This book focuses on a sample of developing countries from Asia and
Latin America that experienced an economic and democratic
transition during the period 1990-2004. 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.
General
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