© 2012

Taxation, Growth and Fiscal Institutions

A Political and Economic Analysis


Part of the SpringerBriefs in Business book series (BRIEFSBUSINESS, volume 5)

Table of contents

  1. Front Matter
    Pages i-xiv
  2. Albert J. Lee
    Pages 1-4
  3. Albert J. Lee
    Pages 5-19
  4. Albert J. Lee
    Pages 21-29
  5. Albert J. Lee
    Pages 31-42
  6. Albert J. Lee
    Pages 43-44
  7. Albert J. Lee
    Pages 45-52
  8. Albert J. Lee
    Pages 53-53
  9. Back Matter
    Pages 55-61

About this book


The causal relationship between growth and inequality is complex, and there have been many scholarly works to study this relationship since the seminal work of Kuznets in the 1950s. Few recent studies in this field have shown that the nature of relationship is multifaceted and non-linear. In addition to the intrinsic non-linear nature of the relationship, government and institutions play pivotal role in distributing the benefits of growth to reduce inequality. The responsiveness greatly depends upon a country’s initial conditions in terms of inequality and the nature of democracy prevailing in the country.

This volume highlights the role of institutions in explaining the gulf between inequality and growth, by applying a dynamic general equilibrium framework and by utilizing econometric techniques. Econometrically two important hypotheses are tested.  First, assuming there is no difference in institutions, the growth rate increases as inequality decreases.  Second, assuming inequality remains unchanged, improvement in the integrity of fiscal institutions results in higher economic growth.

Integrating theoretical and empirical approaches, this volume links crucial economic concepts in a novel way, and goes beyond academic analysis to suggest policy implications, and will serve as a valuable resource for scholars and policymakers alike in the fields of economic growth and development, public policy, and economic modeling.


Dynamic games Economic growth Economic growth policies Fiscal policy Income inequality

Authors and affiliations

  1. 1.CEO, Summit Consulting LLCWashingtonUSA

Bibliographic information

  • Book Title Taxation, Growth and Fiscal Institutions
  • Book Subtitle A Political and Economic Analysis
  • Authors Albert J. Lee
  • Series Title SpringerBriefs in Business
  • DOI
  • Copyright Information Albert J. Lee 2012
  • Publisher Name Springer, New York, NY
  • eBook Packages Business and Economics Business and Management (R0)
  • Softcover ISBN 978-1-4614-1289-2
  • eBook ISBN 978-1-4614-1290-8
  • Edition Number 1
  • Number of Pages XIV, 61
  • Number of Illustrations 1 b/w illustrations, 0 illustrations in colour
  • Topics Business Taxation/Tax Law
  • Buy this book on publisher's site