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 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...

“Social cohesion” and the “social contract” are two related analytical concepts, which have become increasingly popular among researchers and practitioners. Both concepts help to understand and characterise societies and countries by shedding light on the relationships between members...