Scartascini, Carlos G.; Ardanaz, Martín - Inter-American Development Bank - 2011
This paper argues that the details of political institutions help explain the low levels of personal income taxation … 1990 and 2007, this paper finds that i) countries with historically more unequal distributions of wealth and income … lower shares of personal income taxes in GDP. present higher levels of legislative malapportionment, and ii) higher levels …
