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

Gerry, CJ; Mickiewicz, TM; (2008) Inequality, democracy and taxation: Lessons from the post-communist transition. Europe-Asia Studies , 60 (1) 89 - 111. 10.1080/09668130701760356.

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Abstract

Using data for the period 1989-2002, we examine the determinants of income inequality in post-communist economies. 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 countries introducing sustainable democratic institutions early are characterised by lower inequality. We also confirm that education fosters equality and find that larger countries are prone to higher levels of inequality.

Type:Article
Title:Inequality, democracy and taxation: Lessons from the post-communist transition
DOI:10.1080/09668130701760356
Publisher version:http://dx.doi.org/10.1080/09668130701760356
Language:English
Additional information:Corresponding working paper can be found at http://discovery.ucl.ac.uk/1381924
Keywords:ECONOMIC-GROWTH, INITIAL CONDITIONS, INSTITUTIONS, LEGITIMACY, RUSSIA, INCOME
UCL classification:UCL > School of Arts and Social Sciences > SSEES (School of Slavonic and East European Studies)

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