Angelopoulos, Konstantinos; Economides, George; Kammas, … - 2009
This paper investigates the importance of political ideology and opportunism in the choice of the tax structure. In … particular, we examine the effects of cabinet ideology and elections on the distribution of the tax burden across factors of … production and consumption for 21 OECD countries over the period 1970-2000 by employing four alternative cabinet ideology …