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Persistent link: https://www.econbiz.de/10011710499
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...
Persistent link: https://www.econbiz.de/10011473151
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...
Persistent link: https://www.econbiz.de/10011597079