Factor income taxation and the governance dividend

Tania Masi, Antonio Savoia and Kunal Sen

No wp-2026-22, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: An influential literature suggests that the rise of taxation should come with a 'governance dividend': the quality of government should improve, because the taxpaying citizenry will subject the ruler to increased scrutiny. While this fits the history of nowadays advanced economies, it is less clear whether a governance dividend can materialize in less developed economies and, above all, which taxes are more likely to produce it.

Keywords: Taxation; Income tax; Governance; Institutions; Economic development (search for similar items in EconPapers)
Date: 2026
New Economics Papers: this item is included in nep-pbe and nep-pub
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