In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues. His argument is based on the hypothesis that democracies can increase direct taxation, such as income taxes and capital taxes, due to increased compliance of taxpayers and also...

In this paper, the author argues that democracies tend to positively affect the size and composition of tax revenues. His argument is based on the hypothesis that democracies can increase direct taxation, such as income taxes and capital taxes, due to increased compliance of taxpayers and also...

Abstract Conflicting cultural and religious values pose challenges – challenges that are too often ignored – to efforts to comprehend and to solve tough social problems. Value-conflict challenges call for much more thoughtful attention both by analysts seeking to understand the sources of...