Although a growing body of literature emphasizes that the poor may benefit from better access to financial services through more growth and employment opportunities, there is a continuing debate about the mechanism and extent to which such access would reduce inequalities. Considering that labor...

Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010. Owing to the inertia of tax variables, we estimate a dynamic panel data model using...