This paper provides new evidences about the determinants of institutional quality. Given the shortcomings of governance indicators, we first discuss the criteria employed to judge institutional quality. Then, we identify the factors that, according to these criteria, shape the quality of...

Durch die zunehmende Globalisierung verstärkt sich der Wettbewerb der Staaten untereinander. Diese konkurrieren durch ihre institutionellen Rahmenbedingungen, wobei das jeweilige Steuersystem eine große Rolle spielt. Jessica Ölschläger untersucht Zusammenhänge zwischen der...

Income tax systems are multi-dimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical estimation of the impact of taxation. We analyze 10 non-rate tax system aspects, codified based on recent OECD reports. We find that a single factor (which we call...