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Inequality, democracy and taxation: lessons from the post-communist transition

Mickiewicz, T; Gerry, CJ; (2007) Inequality, democracy and taxation: lessons from the post-communist transition. (Economics Working Papers 74). Centre for the Study of Economic and Social Change in Europe, SSEES, UCL: London, UK. Green open access

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Abstract

Using data for post-communist economies (1989-2002), we examine the determinants of income inequality. We find a strong positive association between equality and tax collection but note that this relationship is significantly stronger under authoritarian regimes than under democracies. We also discover that early macroeconomic stabilisation resulted in lower inequality; we confirm that education fosters equality and find that larger countries are prone to higher levels of inequality.

Type: Working / discussion paper
Title: Inequality, democracy and taxation: lessons from the post-communist transition
Open access status: An open access version is available from UCL Discovery
Language: English
Additional information: Corresponding article can be found at http://discovery.ucl.ac.uk/17478
Keywords: Income inequality, democracy, authoritarian regimes, taxes, transition
UCL classification: UCL > Provost and Vice Provost Offices
UCL > Provost and Vice Provost Offices > UCL SLASH
UCL > Provost and Vice Provost Offices > UCL SLASH > SSEES
URI: http://discovery.ucl.ac.uk/id/eprint/1381924
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