Political regimes and taxation: do democratic rule and regime stability count?

Christian von Haldenwang

Chapter 8 in Handbook on the Politics of Taxation, 2021, pp 113-127 from Edward Elgar Publishing

Abstract: The chapter provides a literature review over the academic debates that link taxation to political regime type and political regime stability. It parts from the assumption that tax systems are expressions of a fiscal contract that is based on a specific institutional set up which interacts with the politics of taxation. In particular, the chapter (i) summarizes academic debates on the impact of political regime type on levels of revenue collection and the composition of tax systems; (ii) discusses the relationship between regime stability and taxation over time, and (iii) asks whether certain types of taxation or changes in revenue collection promote regime change, in particular democratization. It is possible to identify a large number of linkages between taxation and political regimes, both in theory and in empirical research. However, the academic debate is faced with manifold problems of endogeneity, making it difficult to derive general conclusions on the nature of this relationship.

Keywords: Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.elgaronline.com/view/edcoll/9781788979412/9781788979412.00017.xml (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:elg:eechap:18873_8

Ordering information: This item can be ordered from
http://www.e-elgar.com

Access Statistics for this chapter

More chapters in Chapters from Edward Elgar Publishing
Bibliographic data for series maintained by Darrel McCalla ().