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Compulsory voting and tax revenues

Author

Listed:
  • Mutascu, Mihai

Abstract

Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries. The main finding points out that the assumed function is linear and the compulsory vote tends to increase the tax revenues collected by public authority. The analysis in this paper covers the “gap” in the literature in this field.

Suggested Citation

  • Mutascu, Mihai, 2011. "Compulsory voting and tax revenues," MPRA Paper 33987, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:33987
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    References listed on IDEAS

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    1. Ronald G. Cummings & Jorge Martinez-Vazquez & Michael McKee & Benno Torgler, 2005. "Effects of Tax Morale on Tax Compliance: Experimental and Survey Evidence," CREMA Working Paper Series 2005-29, Center for Research in Economics, Management and the Arts (CREMA).
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    Keywords

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    JEL classification:

    • D70 - Microeconomics - - Analysis of Collective Decision-Making - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models

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