The Political Economy of Taxation: Lessons from Developing Countries - Image 1

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Edward Elgar Publishing The Political Economy of Taxation: Lessons from Developing Countries

Name: The Political Economy of Taxation: Lessons from Developing Countries
Brand: Edward Elgar Publishing
Price: 101.0 GBP
Availability: InStock

Business & Economic History

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Description

Taxation is a major issue in the economic and political spheres. This book focuses on a sample of developing countries from Asia and Latin America that experienced an economic and democratic transition during the period 1990-2004. Using a unique dataset the authors show that tax revenue is higher in more democratic regimes, consistent with the standard view that democracies have to satisfy the redistributive needs of the electorate. They also find that a second relationship between the level of democracy and the composition of taxes (mainly direct versus indirect) is much harder to predict. However, a comparison with new EU member states suggests that more mature democracies are associated with higher levels of direct tax. This unique book in a relatively under-researched subject area will prove essential reading for academics, researchers and practitioners focusing on political economy, public finance and the economics of taxation.

Product Specifications

Brand: Edward Elgar Publishing
Format: hardcover
ASIN: 1848440715
Category: Books > Subjects > Business, Finance & Law > Biographies & Histories > Business & Economic History
Domain: Amazon UK
Release Date: 31 March 2010
Listed Since: 05 February 2010

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Edward Elgar Publishing The Political Economy of Taxation: Lessons from Developing Countries

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