Abstract

http://ssrn.com/abstract=1957617
 


 



Do Democracies Tax More? Political Regime Type and Taxation


Maria Melody Garcia


University of Rome II - Faculty of Economics

Christian Von Haldenwang


Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE)

September 19, 2014


Abstract:     
A growing body of literature suggests that political regime type matters in determining taxation. However, research on the relationship of political regimes to taxation yields mixed results. To what extent does the democratic or authoritarian character of the polity impact on the level of taxation? The paper investigates the relationship between political regimes and tax-to-GDP ratio, using a panel dataset of 131 countries and covering the period 1990-2008. Findings suggest that the character of the polity affects taxation, but there is no linear trend in favour of democracy. Rather, the results indicate a U-shaped relationship between polity and tax ratio.

Number of Pages in PDF File: 29

Keywords: Political regime, Democracy, Autocracy, Taxation, Tax ratio


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Date posted: November 10, 2011 ; Last revised: March 6, 2015

Suggested Citation

Garcia, Maria Melody and von Haldenwang, Christian, Do Democracies Tax More? Political Regime Type and Taxation (September 19, 2014). Available at SSRN: http://ssrn.com/abstract=1957617 or http://dx.doi.org/10.2139/ssrn.1957617

Contact Information

Maria Melody Garcia
University of Rome II - Faculty of Economics ( email )
Via Columbia 2
Rome, 00133
Italy
Christian Von Haldenwang (Contact Author)
Deutsches Institut für Entwicklungspolitik (DIE) - German Development Institute (DIE) ( email )
Tulpenfeld 6
Bonn, 53113
Germany
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