To the political economist, the variety of observed forms of taxation presents an interesting research challenge and raises a number of important questions. Can the seemingly confusing array of data be classified in a meaningful way? Is it possible to explain both differences and similarities in...

This paper examines the impact of trade liberalizations on government revenues. Using a new dataset on tax revenues for 130 countries between 1792 and 2006 we find that on average countries were able to recover the tax revenues lost by liberalizing trade by using other sources of revenue. There...

Intro -- COMPARATIVE PUBLIC BUDGETING -- DEDICATION -- CONTENTS -- ILLUSTRATIONS -- PREFACE -- 1. COMPARATIVE BUDGETING -- 2. BUDGETING IN THE UNITED STATES -- 3. COMMONWEALTH COUNTRIES -- 4. BUDGETING IN EUROPE AND THE EUROPEAN UNION -- 5. CENTRAL AND EASTERN EUROPE AND THE FORMER SOVIET UNION...

This paper investigates the association between greater income inequality, de-facto fiscal space, and sovereign spreads. Using data from 50 countries in 2007, in 2009 and in 2011, we find that higher income inequality is associated with a lower tax base, lower de-facto fiscal space, and higher...

This note investigates the impact of greater income inequality on the tax base, on the defacto fiscal space, and the sovereign spreads. Using data from 50 countries in 2005 and in 2010, we find that higher income inequality is associated with a lower tax base, lower de-facto fiscal space, and...

Did austerity cause Brexit? This paper shows that the rise of popular support for the UK Independence Party (UKIP), as the single most important correlate of the subsequent Leave vote in the 2016 European Union (EU) referendum, along with broader measures of political dissatisfaction, are...