Demography and the composition of taxes: Evidence from international panel data

Weijie Luo

Economics Letters, 2019, vol. 183, issue C, -

Abstract: This paper analyzes the impact of population aging on the composition of taxes. When the median voter is of working age, then population aging increases the demand for expenditure rather than income taxes in order to increase the tax burden on the retired population. International panel evidence supports this hypothesis, and this relationship holds more firmly in stronger democracies.

Keywords: Aging; Tax structure (search for similar items in EconPapers)
JEL-codes: D78 E62 H20 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:183:y:2019:i:c:32

DOI: 10.1016/j.econlet.2019.07.003

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