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• W2563263128 abstract "Despite the close ties between tax-generated revenue and government policies, little is known about how political institutions shape the structure of tax choices across income levels. We propose and test a model based on the selectorate perspective, which predicts that leader choices regarding taxing and spending are driven by their desire to maximize their survival prospects against domestic challengers. The empirical tests investigate the conditions under which income taxes are non-existent, flat, more regressive or more progressive, and the degree of heterogeneity in tax systems as a function of governance institutions. The empirical results strongly and robustly support the theoretical predictions while also shedding light on how tax structures implemented in large coalition systems reduce income inequality." @default.
• W2563263128 created "2017-01-06" @default.
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• W2563263128 date "2015-10-06" @default.
• W2563263128 modified "2023-10-02" @default.
• W2563263128 title "A Political Economy of Income Tax Policies" @default.
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• W2563263128 doi "https://doi.org/10.1017/psrm.2015.53" @default.
• W2563263128 hasPublicationYear "2015" @default.
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