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.

Despite formal UN and European Commission commitments to improve gender imbalances, progress towards gender equality in wealth and pay has progressed at a discouragingly slow pace in recent decades. European countries have been more proactive in their support for corrective policies, such as family leave and gender quotas for corporate boards, yet measuring the effectiveness of these policies has proven difficult. This book offers a close comparative analysis of gender-targeted policies in Europe, providing an in-depth overview of how public policy is shaping gender equality, and how the presence of women in the economy and decision-making positions is itself shaping public policy. Paola Profeta bases her analysis on new data and an innovative interdisciplinary perspective for understanding the relationship between gender, equality and public policy, and their final impact on the European economy and society, with lessons that resonate beyond Europe.

Despite formal UN and European Commission commitments to improve gender imbalances, progress towards gender equality in wealth and pay has progressed at a discouragingly slow pace in recent decades. European countries have been more proactive in their support for corrective policies, such as family leave and gender quotas for corporate boards, yet measuring the effectiveness of these policies has proven difficult. This book offers a close comparative analysis of gender-targeted policies in Europe, providing an in-depth overview of how public policy is shaping gender equality, and how the presence of women in the economy and decision-making positions is itself shaping public policy. Paola Profeta bases her analysis on new data and an innovative interdisciplinary perspective for understanding the relationship between gender, equality and public policy, and their final impact on the European economy and society, with lessons that resonate beyond Europe.