Compulsory voting and tax revenues

Using a panel-model approach, this paper investigates the validity of the relationship between level of tax revenues and type of voting. The data-set covers the period 2000-2010, and includes 135 countries. The main finding points out that the assumed function is linear and the compulsory vote tends to increase the tax revenues collected by public authority. The analysis in this paper covers the “gap” in the literature in this field.

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Year of publication:	2011-10-09
Authors:	Mutascu, Mihai
Institutions:	Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München
Subject:	Tax revenues \| Compulsory voting \| Voluntary voting \| Effects \| Tax policy

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Extent:	application/pdf
Series:	MPRA Paper.
Type of publication:	Book / Working Paper
Classification:	D70 - Analysis of Collective Decision-Making. General ; H20 - Taxation, Subsidies, and Revenue. General ; C23 - Models with Panel Data
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10009328127