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Name: The Political Economy of Taxation : Lessons from Developing Countries.
Price: 31996 JPY
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Author: Profeta, Paola / Scabrosetti, S.
ISBN: 978-1-84844-071-5

The Political Economy of Taxation : Lessons from Developing Countries. 課税の政治経済学－発展途上国からの教訓

・ISBN 978-1-84844-071-5 hard GB£ 101.00

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著者・編者	Profeta, Paola / Scabrosetti, S.,
出版社	(E. Elgar, UK)
出版年月	2010
ページ数	191 pp.
言語	ENG
ニュース番号	＜567-390 569-303＞

解説

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.