000			01771nab a2200301 c 4500
999			_c138007 _d138007
003			ES-MaIEF
005			20221212175628.0
007			t|
008			180507s2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966119 _aIslam, Md. Rabiul
245		0	_aDoes inequality constrain the power to tax? _bEvidence from the OECD _c Md. Rabiul Islam. Jacob B. Madsen, Hristos Doucouliagos
260			_c2018
500			_aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aWe investigate the consequences of income inequality on the income tax-to-GDP ratio for 21 OECD countries over a long time period spanning 1870 to 2011. We use several identification strategies, including using unionization as a new IV for inequality. In contrast to predictions from median voter models, we find that rising inequality significantly depresses the income tax ratio. This finding is robust to alternative measures of inequality, treatment for endogeneity, and model specification. The tax ratio increases with the degree of democracy. Inequality also reduces the indirect tax ratio, alters the tax structure, and moderates government spending as a share of GDP.
650		4	_942588 _aDESIGUALDAD
650		4	_947378 _aINGRESOS FISCALES
650		4	_948220 _aREDUCCION
650		4	_947776 _aMODELOS ECONOMETRICOS
700	1		_966120 _aMadsen, Jakob B.
700	1		_963239 _aDoucouliagos, Hristos
773	0		_9156220 _oOP 1912/2018/52 _tEuropean Journal of Political Economy _w(IEF)124230 _x 0176-2680 _g n. 52, 2018, p. 1-17
856			_uhttps://www.sciencedirect.com/science/article/pii/S017626801630057X
942			_2udc _cART