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The impact of democratic elections on taxation: Quasi-experimental evidence from subnational Indonesia

Blane Lewis ()

Economics Letters, 2022, vol. 211, issue C

Abstract: I examine the impact of direct mayoral elections on taxation in Indonesia. I find that districts led by directly elected mayors tax less than districts with council appointed executives. Uniquely in the literature, I also determine that districts with directly elected mayors and, by implication, districts with council appointed heads both tax more than their counterparts with central government appointed executives.

Keywords: Democratic elections; Local government; Taxation (search for similar items in EconPapers)
JEL-codes: D72 H71 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:211:y:2022:i:c:s0165176522000015

DOI: 10.1016/j.econlet.2022.110270

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