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Introduction

  • Florian M. HollenbachEmail author
  • Christine S. Lipsmeyer
  • Guy D. Whitten
Introduction
  • 17 Downloads

Abstract

The articles in this symposium were first presented at a conference hosted by the European Union Center and the Department of Political Science at Texas A&M University in the spring of 2017. The three papers represented in this collection study the underlying motivations for taxation in non-democracies (Hollenbach 2019), how regional inequality in endowments can inhibit central government taxation (Beramendi and Rogers 2018), and introduce a new comprehensive data set of tax introductions (Seelkopf et al. 2019). We provide a short discussion of the papers’ contributions.

Keywords

Public finance Taxation Fiscal capacity Public spending Tax introduction Economic geography 

JEL Classification

H1 H20 H23 H41 H52 H54 H73 H77 I22 

Notes

References

  1. Beramendi, P., & Rogers, M. (2018). Disparate geography and the origins of tax capacity. The Review of International Organizations.  https://doi.org/10.1007/s11558-018-9319-2.
  2. Hollenbach, F. M. (2019). Elite interests and public spending: Evidence from prussian cities. The Review of International Organizations.  https://doi.org/10.1007/s11558-019-09347-z.
  3. ICTD/UNU-WIDER. (2019). Government revenue dataset. Last accessed 09/09/2019. https://www.wider.unu.edu/project/government-revenue-dataset.
  4. Seelkopf, L., Bubek, M., Eihmanis, E., Ganderson, J., Limberg, J., Mnaili, Y., Zuluaga P., Genschel, P. (2019). The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. The Review of International Organizations.  https://doi.org/10.1007/s11558-019-09359-9.
  5. The World Bank. (2019). World Development Indicators. Last accessed 09/09/2019. https://datacatalog.worldbank.org/dataset/world-development-indicators.
  6. Wagner, A. (1883). Three extracts on public finance. In Musgrave, R.A., & Peacock, A.T. (Eds.) Classics in the theory of public finance. London: Macmillan Company.Google Scholar

Copyright information

© Springer Science+Business Media, LLC, part of Springer Nature 2019

Authors and Affiliations

  • Florian M. Hollenbach
    • 1
    Email author
  • Christine S. Lipsmeyer
    • 1
  • Guy D. Whitten
    • 1
  1. 1.Department of Political ScienceTexas A&M UniversityCollege StationUSA

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