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Taxation and democracy

Author

Listed:
  • Mihai Mutascu

Abstract

Using a panel-model approach, this paper investigates the relationship between the level of taxation and democracy. The dataset covers the period 2002–2008, and includes 51 countries. The study suggests that a significant increase of taxes, without a major negative reaction of taxpayers, can be implemented if the political regime is strongly democratic or, on the contrary, strongly autocratic.

Suggested Citation

  • Mihai Mutascu, 2011. "Taxation and democracy," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 14(4), pages 343-348.
  • Handle: RePEc:taf:jecprf:v:14:y:2011:i:4:p:343-348
    DOI: 10.1080/17487870.2011.635037
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    Citations

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    Cited by:

    1. Günay ÖZCAN & İbrahim ÖZMEN, 2019. "Does democracy increase total tax revenues? The case of selected OECD countries," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(620), A), pages 45-58, Autumn.
    2. Balamatsias, Pavlos, 2018. "Democracy and taxation," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-28.
    3. 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.
    4. Mutascu, Mihai & Danuletiu, Dan, 2013. "The literacy impact on tax revenues," Economics Discussion Papers 2013-63, Kiel Institute for the World Economy (IfW Kiel).
    5. 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.
    6. repec:idq:ictduk:14010 is not listed on IDEAS
    7. Idrys Fransmel Okombi, 2021. "Taxation et croissance économique en Afrique: la qualité des institutions importe‐t‐elle?," African Development Review, African Development Bank, vol. 33(4), pages 592-606, December.
    8. Mihai Mutascu, 2012. "Taxation under media capture," Economics Bulletin, AccessEcon, vol. 32(4), pages 2752-2767.
    9. Balamatsias, Pavlos, 2018. "Democracy and government spending," MPRA Paper 84975, University Library of Munich, Germany.
    10. Mihai Mutascu, 2014. "Influence of climate conditions on tax revenues," Contemporary Economics, Vizja University, vol. 8(3), September.
    11. 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.

    More about this item

    JEL classification:

    • D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General

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