Legislative and regulatory reforms often contain various forms of complexity – multiple contingencies, exemptions and alike. Complexity may be desirable if it better satisfies the needs of diverse political constituencies and if such a benefit is more important than the potential corresponding...

The study analyses bureaucratic capacity in Brazil's and Argentina's federal governments by applying the concept of state capacity. To capture the capacity civil servants the study investigated dimensions such as professionalization, qualification, promotion rules, and recruitment mechanisms for...

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...

Does clientelism perpetuate the weak state capacity that characterizes many young democracies? Prior work explains that clientelist parties skew public spending to private goods and under-supply public goods. Building on these insights, this article argues that clientelism creates a bureaucratic...

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly...

This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly...

The study analyses bureaucratic capacity in Brazil's and Argentina's federal governments by applying the concept of state capacity. To capture the capacity civil servants the study investigated dimensions such as professionalization, qualification, promotion rules, and recruitment mechanisms for...

Does clientelism perpetuate the weak state capacity that characterizes many young democracies? Prior work explains that clientelist parties skew public spending to private goods and under-supply public goods. Building on these insights, this article argues that clientelism creates a bureaucratic...

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...