Inequality, democracy and taxation: lessons from the post-Communist transition

Christopher J. Gerry, Tomasz Mickiewicz

Research output: Contribution to journalArticle

Abstract

Using data for the period 1989 – 2002, we examine the determinants of income inequality in post-communist economies. We find a strong positive association between equality and tax collection but note that this relationship is significantly stronger under authoritarian regimes than under democracies. We also discover that countries introducing sustainable democratic institutions early are characterised by lower inequality. We also confirm that education fosters equality and find that larger countries are prone to higher levels of inequality.
Original languageEnglish
Pages (from-to)89-111
Number of pages23
JournalEurope-Asia Studies
Volume60
Issue number1
DOIs
Publication statusPublished - Jan 2008

Bibliographical note

This is an Author's Accepted Manuscript of an article published in Gerry, C. J., & Mickiewicz, T. (2008). Inequality, democracy and taxation: lessons from the post-Communist transition. Europe-Asia studies, 60(1), 89-111. Europe-Asia studies 2008 © University of Glasgow, Taylor & Francis, available online at: http://www.tandfonline.com/10.1080/09668130701760356

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