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.

Divisions: College of Business and Social Sciences > Aston Business School > Economics, Finance & Entrepreneurship
College of Business and Social Sciences > 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:
Publication ISSN: 1465-3427
Last Modified: 29 Nov 2023 10:29
Date Deposited: 11 Mar 2019 18:16
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



Version: Accepted Version

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