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


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.

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Divisions: Aston Business School > Economics, Finance & Entrepreneurship
Aston Business School
Additional Information: 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:
Uncontrolled Keywords: Economics and Econometrics,Geography, Planning and Development,Sociology and Political Science
Full Text Link: http://www.tand ... 668130701760356
Related URLs: http://www.scop ... tnerID=8YFLogxK (Scopus URL)
PURE Output Type: Article
Published Date: 2008-01
Authors: Gerry, Christopher J.
Mickiewicz, Tomasz ( 0000-0001-5261-5662)



Version: Accepted Version

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