| 来源类型 | Article and other Publication |
| 规范类型 | 其他 |
| Do democracies tax more? Political regime type and taxation | |
| Garcia, Maria Melody; Christian von Haldenwang | |
| 出版年 | 2015 |
| 摘要 | 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-gross domestic product 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. |
| URL | https://www.die-gdi.de/en/others-publications/article/do-democracies-tax-more-political-regime-type-and-taxation/ |
| 来源智库 | German Development Institute (Germany) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/498736 |
| 推荐引用方式 GB/T 7714 | Garcia, Maria Melody,Christian von Haldenwang. Do democracies tax more? Political regime type and taxation. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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