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The articles in this symposium were first presented at a conference hosted by the European Union Center and the Department of Political Science at Texas A&M University in the spring of 2017. The three papers represented in this collection study the underlying motivations for taxation in non-democracies (Hollenbach 2019), how regional inequality in endowments can inhibit central government taxation (Beramendi and Rogers 2018), and introduce a new comprehensive data set of tax introductions (Seelkopf et al. 2019). We provide a short discussion of the papers’ contributions.
KeywordsPublic finance Taxation Fiscal capacity Public spending Tax introduction Economic geography
JEL ClassificationH1 H20 H23 H41 H52 H54 H73 H77 I22
- Beramendi, P., & Rogers, M. (2018). Disparate geography and the origins of tax capacity. The Review of International Organizations. https://doi.org/10.1007/s11558-018-9319-2.
- Hollenbach, F. M. (2019). Elite interests and public spending: Evidence from prussian cities. The Review of International Organizations. https://doi.org/10.1007/s11558-019-09347-z.
- ICTD/UNU-WIDER. (2019). Government revenue dataset. Last accessed 09/09/2019. https://www.wider.unu.edu/project/government-revenue-dataset.
- Seelkopf, L., Bubek, M., Eihmanis, E., Ganderson, J., Limberg, J., Mnaili, Y., Zuluaga P., Genschel, P. (2019). The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. The Review of International Organizations. https://doi.org/10.1007/s11558-019-09359-9.
- The World Bank. (2019). World Development Indicators. Last accessed 09/09/2019. https://datacatalog.worldbank.org/dataset/world-development-indicators.
- Wagner, A. (1883). Three extracts on public finance. In Musgrave, R.A., & Peacock, A.T. (Eds.) Classics in the theory of public finance. London: Macmillan Company.Google Scholar