Taxation and social protection under governance decentralisation

Epstein, Gil S. and Gang, Ira N. (2019) Taxation and social protection under governance decentralisation. EUROPEAN JOURNAL OF POLITICAL ECONOMY, 60: 101743. ISSN 0176-2680, 1873-5703

Full text not available from this repository. (Request a copy)

Abstract

Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the taxes they pay the government. We examine the political economy of a decentralised revenue-raising authority in light of social protection expenditures by constructing a theoretical model of hierarchical contests and comparing the implications of centralised with decentralised governance. Increasing information available to the government may generate additional expenditures by constituencies trying to affect government taxation decisions.

Item Type: Article
Uncontrolled Keywords: RENT-SEEKING; DISTRIBUTIONAL CONFLICT; DEVELOPING-COUNTRIES; FEDERAL SYSTEM; FOREIGN-AID; ACCOUNTABILITY; GOVERNMENT; CONTESTS; IMPACT; Govemance; Decentralisation; Economic-models-of-political-processes; Contests; Rent-seeking; Intergovernmental-relations
Subjects: 300 Social sciences > 330 Economics
Divisions: Institute for East and Southeast European Studies (IESES)
Depositing User: Dr. Gernot Deinzer
Date Deposited: 23 Mar 2020 07:39
Last Modified: 23 Mar 2020 07:39
URI: https://pred.uni-regensburg.de/id/eprint/25740

Actions (login required)

View Item View Item