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    Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

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    ICTD_WP24.pdf (451.2Kb)
    Date
    2014-09
    Author
    Prichard, Wilson
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    Abstract
    Despite significant evidence of ‘political budget cycles’ affecting public expenditure, studies of the impact of elections on tax collection have reached mixed conclusions. Drawing on significantly improved government revenue data, this paper finds, contrary to earlier research, that when we focus on all executive elections in developing countries there is no significant effect on levels of tax collection. Instead, the impact of elections on tax collection is conditional on elections being competitive, with competitive elections resulting in a negative impact on pre-election tax collection, split relatively evenly between direct and indirect taxes. The magnitude of the effect is large, reaching as much as 0.5 per cent of GDP in some specifications, and has important implications for understanding the incentive effects of elections and the connections between elections and effective governance.
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/11173
    Citation
    Prichard, W. (2014) Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries. ICTD Working Paper 24. Brighton: IDS.
    Is part of series
    ICTD Working Paper;24
    More details
    http://www.ictd.ac/publication/2-working-papers/17-electoral-competitiveness-political-budget-cycles-and-taxation-in-developing-countries
    Rights holder
    © Institute of Development Studies 2014
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    DfID, NORAD
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    • International Centre for Tax and Development [394]

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