Do Democracies Tax Progressively?

Detalhes bibliográficos
Autor(a) principal: Cantarelli, Luiz Guilherme Roth
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Biblioteca Digital de Teses e Dissertações da USP
Texto Completo: https://www.teses.usp.br/teses/disponiveis/8/8131/tde-08022024-113512/
Resumo: The majority of studies that analyze the effects of democratization on inequality reduction dedicate limited attention to taxation and especially to tax progressivity. Taxes have the capacity of impacting significantly wealth and income distribution, being central mechanisms for inequality reduction. Measuring tax progressivity is a very complex task that has been explored by very few authors in political science. In this study, with tax data for 69 countries, I explore whether long term democratization has a significant and substantial impact on on the progressive structure of tax systems. To do so, I employ three measures of tax progressivity and the years that democracy has endured as the governing regime. I present a comparative time series analysis to show that long periods of democracy have only minor cumulative effects on tax progressivity.
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spelling Do Democracies Tax Progressively?Democracias tributam progressivamente?Anos de DemocraciaDemocraciaDemocracyDesigualdadeImposto ProgressivoInequalitySistema TributárioTax progressivityTax systemYears in DemocracyThe majority of studies that analyze the effects of democratization on inequality reduction dedicate limited attention to taxation and especially to tax progressivity. Taxes have the capacity of impacting significantly wealth and income distribution, being central mechanisms for inequality reduction. Measuring tax progressivity is a very complex task that has been explored by very few authors in political science. In this study, with tax data for 69 countries, I explore whether long term democratization has a significant and substantial impact on on the progressive structure of tax systems. To do so, I employ three measures of tax progressivity and the years that democracy has endured as the governing regime. I present a comparative time series analysis to show that long periods of democracy have only minor cumulative effects on tax progressivity.A literatura que discute os efeitos da democratização sobre a desigualdade dedica atenção apenas limitada aos impostos e especialmente à progressividade tributária. Impostos possuem a capacidade de impactar de maneira significativa a distribuição de renda e riqueza, sendo mecanismos centrais para a redução da desigualdade. Medir a progressividade tributária é tarefa complexa, pouco explorada por autores na ciência política. Neste estudo, com dados tributários para 69 países, analiso os efeitos da democratização sobre a progressividade tributária no longo prazo. Para este fim, utilizo três medidas de progressividade tributária e anos cumulativos em que regimes democráticos perduraram. Apresento uma análise de séries temporais comparadas para mostrar que longos períodos de democracia impactam de maneira bastante limitada a progressividade dos tributos.Biblioteca Digitais de Teses e Dissertações da USPBarberia, Lorena GuadalupeCantarelli, Luiz Guilherme Roth2021-08-19info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttps://www.teses.usp.br/teses/disponiveis/8/8131/tde-08022024-113512/reponame:Biblioteca Digital de Teses e Dissertações da USPinstname:Universidade de São Paulo (USP)instacron:USPLiberar o conteúdo para acesso público.info:eu-repo/semantics/openAccesseng2024-02-08T18:58:04Zoai:teses.usp.br:tde-08022024-113512Biblioteca Digital de Teses e Dissertaçõeshttp://www.teses.usp.br/PUBhttp://www.teses.usp.br/cgi-bin/mtd2br.plvirginia@if.usp.br|| atendimento@aguia.usp.br||virginia@if.usp.bropendoar:27212024-02-08T18:58:04Biblioteca Digital de Teses e Dissertações da USP - Universidade de São Paulo (USP)false
dc.title.none.fl_str_mv Do Democracies Tax Progressively?
Democracias tributam progressivamente?
title Do Democracies Tax Progressively?
spellingShingle Do Democracies Tax Progressively?
Cantarelli, Luiz Guilherme Roth
Anos de Democracia
Democracia
Democracy
Desigualdade
Imposto Progressivo
Inequality
Sistema Tributário
Tax progressivity
Tax system
Years in Democracy
title_short Do Democracies Tax Progressively?
title_full Do Democracies Tax Progressively?
title_fullStr Do Democracies Tax Progressively?
title_full_unstemmed Do Democracies Tax Progressively?
title_sort Do Democracies Tax Progressively?
author Cantarelli, Luiz Guilherme Roth
author_facet Cantarelli, Luiz Guilherme Roth
author_role author
dc.contributor.none.fl_str_mv Barberia, Lorena Guadalupe
dc.contributor.author.fl_str_mv Cantarelli, Luiz Guilherme Roth
dc.subject.por.fl_str_mv Anos de Democracia
Democracia
Democracy
Desigualdade
Imposto Progressivo
Inequality
Sistema Tributário
Tax progressivity
Tax system
Years in Democracy
topic Anos de Democracia
Democracia
Democracy
Desigualdade
Imposto Progressivo
Inequality
Sistema Tributário
Tax progressivity
Tax system
Years in Democracy
description The majority of studies that analyze the effects of democratization on inequality reduction dedicate limited attention to taxation and especially to tax progressivity. Taxes have the capacity of impacting significantly wealth and income distribution, being central mechanisms for inequality reduction. Measuring tax progressivity is a very complex task that has been explored by very few authors in political science. In this study, with tax data for 69 countries, I explore whether long term democratization has a significant and substantial impact on on the progressive structure of tax systems. To do so, I employ three measures of tax progressivity and the years that democracy has endured as the governing regime. I present a comparative time series analysis to show that long periods of democracy have only minor cumulative effects on tax progressivity.
publishDate 2021
dc.date.none.fl_str_mv 2021-08-19
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
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dc.identifier.uri.fl_str_mv https://www.teses.usp.br/teses/disponiveis/8/8131/tde-08022024-113512/
url https://www.teses.usp.br/teses/disponiveis/8/8131/tde-08022024-113512/
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv
dc.rights.driver.fl_str_mv Liberar o conteúdo para acesso público.
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Liberar o conteúdo para acesso público.
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv Biblioteca Digitais de Teses e Dissertações da USP
publisher.none.fl_str_mv Biblioteca Digitais de Teses e Dissertações da USP
dc.source.none.fl_str_mv
reponame:Biblioteca Digital de Teses e Dissertações da USP
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institution USP
reponame_str Biblioteca Digital de Teses e Dissertações da USP
collection Biblioteca Digital de Teses e Dissertações da USP
repository.name.fl_str_mv Biblioteca Digital de Teses e Dissertações da USP - Universidade de São Paulo (USP)
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