Personal income taxation remains relatively low in many developing countries despite recent democratic advancement and rapid economic growth; this is hard to reconcile with standard political economy models of taxation. This paper argues that the details of political institutions help to explain...

A taxation problem consists of collecting a given amount of taxes out of a population whose gross income vector is given. A tax rule R is more equitable than a rule R' when the after-tax income vector generated by R Lorenz dominates that generated by R'. In this paper, we present a one-parameter...

This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise disproportionate political influence. Because over-represented districts tend to be dominated by...

In the light of increasing inequality in contemporary society and a crisis of confidence in the neoliberal policies that have principally informed Western governance in the past 30 years, this article proposes and considers a communitarian approach to taxation. First, broad concepts of community...