Party System Institutionalization and Reliance on Personal Income Tax in Developing Countries

Abstract

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Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

“…3 On the basis of this newly launched database, this paper has two major goals. First, it replicates the results presented by von Schiller (2015), using the new database. Second, it explores the relationship between party system institutionalization, bureaucratic capacity, and the relevance of the personal income tax (PIT) in greater detail, by analysing it in specific subgroups of countries defined by governance structures, availability of alternative sources of revenue, and geographic location.…”