This review uses theories of political economy to provide an analytical history of systems of
taxation, focusing on the determinants of total tax revenue, tax structure, and tax …

Purpose The purpose of this paper is to gain insight into how well past reforms have
performed against revenue, equity and efficiency benchmarks of tax policymaking, so that …

Quantitative research on taxation is important to test which variables affect it and hence to
identify strategies in order to boost tax revenue or change its composition. Albeit research on …

The debate on the effect of democracy on economic growth has been comprehensively
growing since 1980s in theoretical and empirical literature. The existing literature provides …

Given the importance of fairness in the public acceptance of tax systems (Mirrlees et al.,
2011), understanding the role of political elites in the tax design process and how this …

This paper seeks to examine the effect of income inequality on the structure of tax policies.
We first use a simplified theoretical framework which allows us to formalize the testable …

A growing body of literature suggests that political regime type matters in determining
taxation. However, research on the relationship of political regimes to taxation yields mixed …

Across the develo** world, governments still lack the fiscal capacity to fund critical public
goods, alleviate poverty, and invest in economic development. Yet, we know little about how …

This paper investigates the extent to which democracy affects tax revenues in develo**
countries in comparison to developed countries across various categories of tax revenues …

We study the consequences of franchise extension and ballot reform for the size of
government in Western Europe between 1820 and 1913. We find that franchise extension …