IDEAS home Printed from https://ideas.repec.org/a/wly/jintdv/v28y2016i4p485-506.html
   My bibliography  Save this article

Do Democracies Tax More? Political Regime Type and Taxation

Author

Listed:
  • Maria Melody Garcia
  • Christian Haldenwang

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‐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. Copyright © 2015 John Wiley & Sons, Ltd.

Suggested Citation

  • Maria Melody Garcia & Christian Haldenwang, 2016. "Do Democracies Tax More? Political Regime Type and Taxation," Journal of International Development, John Wiley & Sons, Ltd., vol. 28(4), pages 485-506, May.
    • Handle: RePEc:wly:jintdv:v:28:y:2016:i:4:p:485-506
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Keller, Michael, 2022. "Oil revenues vs domestic taxation: Deeper insights into the crowding-out effect," Resources Policy, Elsevier, vol. 76(C).
    2. Abel M. Agoba, 2021. "Minimising the inflationary impact of fiscal deficits in Africa: The role of monetary, financial and political institutions," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 724-740, January.
    3. von Schiller, Armin, 2015. "Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries," IDB Publications (Working Papers) 7351, Inter-American Development Bank.
    4. Chris Bidner & Shirleen Manzur, 2022. "A Theory of Illiberal Democracy and Political Transitions," Discussion Papers dp22-06, Department of Economics, Simon Fraser University.
    5. Tugay Gunel & Irem Didinmez, 2022. "Relationship between rule of law and tax revenues: dynamic panel data analysis," Public Sector Economics, Institute of Public Finance, vol. 46(3), pages 403-419.
    6. Ofori, Isaac Kwesi & Obeng, Camara Kwasi & Mwinlaaru, Yeltulme Pter, 2021. "Effect of Exchange Rate Volatility on Tax Revenue Performance In Sub-Saharan Africa," EconStor Preprints 233955, ZBW - Leibniz Information Centre for Economics.
    7. Andersson, Jens & Lazuka, Volha, 2019. "Long-term drivers of taxation in francophone West Africa 1893–2010," World Development, Elsevier, vol. 114(C), pages 294-313.
    8. repec:idq:ictduk:13998 is not listed on IDEAS
    9. Bougharriou, Nouha & Benayed, Walid & Gabsi, Foued Badr, 2022. "Democratic transition and fiscal policy in the Arab world," Economic Systems, Elsevier, vol. 46(2).
    10. Lovisa Moller, 2016. "Tax revenue implications of trade liberalization in low-income countries," WIDER Working Paper Series wp-2016-173, World Institute for Development Economic Research (UNU-WIDER).
    11. repec:idq:ictduk:13654 is not listed on IDEAS
    12. Pamela E. Ofori & Isaac K. Ofori & Simplice A. Asongu, 2022. "Towards efforts to enhance tax revenue mobilisation in Africa: Exploring the interaction between industrialisation and digital infrastructure," Working Papers of the African Governance and Development Institute. 22/045, African Governance and Development Institute..
    13. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," CERDI Working papers hal-03255316, HAL.
    14. Isaac K. Ofori & Pamela E. Ofori & Simplice A. Asongu, 2021. "Towards Efforts to Enhance Tax Revenue Mobilisation in Africa: Exploring Synergies between Industrialisation and ICTs," Research Africa Network Working Papers 21/058, Research Africa Network (RAN).
    15. Yucel Demirkclic & Fazli Yildiz & Ersin Nail Sagdic, 2023. "An Analysis of the Relationship Between Taxation and Democracy: The Example of European Union Member and Candidate Countries (2010-2020)," Journal of Economic Policy Researches, Istanbul University, Faculty of Economics, vol. 10(2), pages 457-483, July.
    16. Yawovi Mawussé Isaac Amedanou, 2021. "Politics, Institutions and Tax Revenue Mobilization in West African Economic and Monetary Union (WAEMU) Countries," Working Papers hal-03255316, HAL.
    17. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series 032, World Institute for Development Economic Research (UNU-WIDER).
    18. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).
    19. Lovisa Moller, 2016. "Tax revenue implications of trade liberalization in low-income countries," WIDER Working Paper Series 173, World Institute for Development Economic Research (UNU-WIDER).
    20. Limberg, Julian, 2022. "Building a tax state in the 21st century: Fiscal pressure, political regimes, and consumption taxation," World Development, Elsevier, vol. 154(C).
    21. Nouha Bougharriou & Walid Benayed & Foued Badr Gabsi, 2021. "Under Which Condition Does the Democratization of the Arab World Improve FDI?," Comparative Economic Studies, Palgrave Macmillan;Association for Comparative Economic Studies, vol. 63(2), pages 224-248, June.
    22. Xi Wei & Xu Jun, 2017. "A New Perspective on Regional Tax Burden Differences in China," Journal of Systems Science and Information, De Gruyter, vol. 4(5), pages 391-407, October.
    23. Armin von Schiller, 2017. "Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data," WIDER Working Paper Series wp-2017-32, World Institute for Development Economic Research (UNU-WIDER).
    24. Nga Phan Thi Hang & My-Linh Thi Nguyen & Tung Duy Thai & Toan Ngoc Bui, 2020. "The Optimal Threshold of Tax Revenue for Economic Growth: An Investigation into the ASEAN 5+1 Countries," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 422-434.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:jintdv:v:28:y:2016:i:4:p:485-506. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www3.interscience.wiley.com/journal/5102/home .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.