search query: @indexterm taxation / total: 1872
reference: 88 / 1872
| Author: | Gerry, C.J. Mickiewicz, T.M. |
| Title: | Inequality, democracy and taxation: Lessons from the post-communist transition |
| Journal: | Europe-Asia Studies
2008 : JAN, VOL. 60:1, p. 89-111 |
| Index terms: | income distribution taxation inequality democracy transition economies |
| Language: | eng |
| Abstract: | Based on data from 1989 to 2002, this study examines the determinants of income inequality (here as: ineq-ty.) in post-communist economies. A strong positive association is found btw. eq-ty. and tax collection, this relationship being significantly stronger under authoritarian regimes than under democracies. It is also discovered that countries (as: ctrs.) introducing sustainable democratic institutions early are characterized by lower ineq-ty. Larger ctrs. are prone to higher levels of ineq-ty. In addition, it is also confirmed that education fosters equality. |
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