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Factor income taxation and the governance dividend

Author

Listed:
  • Tania Masi
  • Antonio Savoia
  • Kunal Sen

Abstract

An influential literature suggests that the rise of taxation should come with a 'governance dividend': the quality of government should improve, because the taxpaying citizenry will subject the ruler to increased scrutiny. While this fits the history of nowadays advanced economies, it is less clear whether a governance dividend can materialize in less developed economies and, above all, which taxes are more likely to produce it.

Suggested Citation

  • Tania Masi & Antonio Savoia & Kunal Sen, 2026. "Factor income taxation and the governance dividend," WIDER Working Paper Series wp-2026-22, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2026-22
    as

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    References listed on IDEAS

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