Political Regimes, Institutions and the Nature of Tax Systems

33 Pages Posted: 22 Apr 2010

See all articles by Stanley L. Winer

Stanley L. Winer

Carleton University - School of Public Policy and Administration; Carleton University - Department of Economics; CESifo (Center for Economic Studies and Ifo Institute)

Lawrence W. Kenny

University of Florida - Warrington College of Business Administration - Department of Economics

Walter Hettich

California State University, Fullerton - Department of Economics

Date Written: January 2, 2010

Abstract

To the political economist, the variety of observed forms of taxation presents an interesting research challenge and raises a number of important questions. Can the seemingly confusing array of data be classified in a meaningful way? Is it possible to explain both differences and similarities in tax regimes? How do political factors and institutions influence the nature of observed tax systems? How do such factors interact with the underlying economy in determining the use of different revenue sources? Can the comparison of international tax regimes help in formulating better policy? In this paper, we assess the contributions of current research in political economy to provide answers to these questions, while also presenting some new statistical results on the relation between tax structure and political regimes.

Keywords: tax structure, political regimes and institutions, political equilibria

JEL Classification: D72, H20, H24, H25

Suggested Citation

Winer, Stanley L. and Kenny, Lawrence W. and Hettich, Walter, Political Regimes, Institutions and the Nature of Tax Systems (January 2, 2010). Available at SSRN: https://ssrn.com/abstract=1593753 or http://dx.doi.org/10.2139/ssrn.1593753

Stanley L. Winer (Contact Author)

Carleton University - School of Public Policy and Administration ( email )

1125 Colonel By Drive
Ottawa, Ontario K1S 5B6
Canada
613-520-2600 x2630 (Phone)
613-520-2551 (Fax)

HOME PAGE: http://www.carleton.ca/winer

Carleton University - Department of Economics ( email )

1125 Colonel By Drive
Ottawa, Ontario K1S 5B6
Canada
613-520-2600 ex.2630 (Phone)
613-520-2551 (Fax)

HOME PAGE: http://www.carleton.ca/winer

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

Lawrence W. Kenny

University of Florida - Warrington College of Business Administration - Department of Economics ( email )

P.O. Box 117140
Gainesville, FL 32611-7140
United States
352-392-0117 (Phone)
352-392-7860 (Fax)

Walter Hettich

California State University, Fullerton - Department of Economics ( email )

Fullerton, CA 92834
United States

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