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

Christopher J. Gerry; Tomasz Mickiewicz

doi:10.1080/09668130701760356

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

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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.

Original language	English
Pages (from-to)	89-111
Number of pages	23
Journal	Europe-Asia Studies
Volume	60
Issue number	1
DOIs	https://doi.org/10.1080/09668130701760356
Publication status	Published - Jan 2008

Bibliographical note

This is an Author's Accepted Manuscript of an article published in Gerry, C. J., & Mickiewicz, T. (2008). Inequality, democracy and taxation: lessons from the post-Communist transition. Europe-Asia studies, 60(1), 89-111. Europe-Asia studies 2008 © University of Glasgow, Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/09668130701760356

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10.1080/09668130701760356

Post-Communist transition
This is an Author's Accepted Manuscript of an article published in Gerry, C. J., & Mickiewicz, T. (2008). Inequality, democracy and taxation: lessons from the post-Communist transition. Europe-Asia studies, 60(1), 89-111. Europe-Asia studies 2008 © University of Glasgow, Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/09668130701760356
Accepted author manuscript, 417 KB

http://www.tandfonline.com/10.1080/09668130701760356

Cite this

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

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