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Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

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  • Armin von Schiller

Abstract

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government Revenue Dataset. In a second step, the relationship in tested in different country subgroups, based on governance structures, availability of alternative sources of revenue, and geographical location.

Suggested Citation

  • 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).
    • Handle: RePEc:unu:wpaper:wp-2017-32
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    File URL: https://www.wider.unu.edu/sites/default/files/wp2017-32.pdf
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    References listed on IDEAS

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    1. Armin von Schiller, 2015. "Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries," IDB Publications (Working Papers) 92197, Inter-American Development Bank.
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    Cited by:

    1. Tony Addison & Miguel Niño†Zarazúa & Jukka Pirttilä, 2018. "Fiscal Policy, State Building and Economic Development," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 161-172, March.
    2. Tony Addison & Miguel Niño†Zarazúa & Jukka Pirttilä, 2018. "Fiscal Policy, State Building and Economic Development," Journal of International Development, John Wiley & Sons, Ltd., vol. 30(2), pages 161-172, March.

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