The impact of democratic elections on taxation: Quasi-experimental evidence from subnational Indonesia

Date

2022

Authors

Lewis, Blane

Journal Title

Journal ISSN

Volume Title

Publisher

Elsevier

Abstract

I examine the impact of direct mayoral elections on taxation in Indonesia. I find that districts led by directly elected mayors tax less than districts with council appointed executives. Uniquely in the literature, I also determine that districts with directly elected mayors and, by implication, districts with council appointed heads both tax more than their counterparts with central government appointed executives.

Description

Keywords

Democratic elections, Local government, Taxation

Citation

Source

Economics Letters

Type

Journal article

Book Title

Entity type

Access Statement

License Rights

DOI

10.1016/j.econlet.2022.110270

Restricted until

2099-12-31