This chapter analyzes the relationship between political regimes and tax systems. Focusing on developing countries we build a new dataset and empirically investigate the link between political variables and the structure of taxation. We use two different approaches: cross-country pooled OLS and country fixed effects regressions. We find that most of the relationship between political variables and the structure of taxation obtained with the first approach do not survive in the second specification.

Taxation and Democracy in developing countries

PROFETA, PAOLA ANTONIA;PUGLISI, RICCARDO;SCABROSETTI, SIMONA
2013

Abstract

This chapter analyzes the relationship between political regimes and tax systems. Focusing on developing countries we build a new dataset and empirically investigate the link between political variables and the structure of taxation. We use two different approaches: cross-country pooled OLS and country fixed effects regressions. We find that most of the relationship between political variables and the structure of taxation obtained with the first approach do not survive in the second specification.
2013
9780262018975
Clemens Fuest and George Zodrow
Critical Issues in Taxation and Development
Profeta, PAOLA ANTONIA; Puglisi, Riccardo; Scabrosetti, Simona
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3758275
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