How are taxation and representation connected? In our research, we examine the influence of democratisation processes on the development of the modern tax state. We analyse how the progressivity of tax systems relates to the regime type. Furthermore, we are interested in how tax aid affects political institutions and democratization in developing countries. At the micro level, we examine individual determinants of satisfaction with democracy and investigate how trust in representation translates into the willingness to pay taxes.
Publications
- Bastiaens, I., & Seelkopf, L. (2024). Aid for taxation and representation? The effect of foreign tax assistance on democracy in the Global South. Journal of International Relations and Development. https://doi.org/10.1057/s41268-023-00320-3
- Weiß, J., & Parth, A.-M. (2022). The democratic lessons learned—How experiences of (un-)equal treatment in school influence satisfaction with democracy in later life. Zeitschrift Für Politikwissenschaft, 33, 29–46. https://doi.org/10.1007/s41358-022-00332-4
- Tosun, J., Parth, A.-M., & Langer, A. (2022). Work values and their effects on individuals’ willingness to take action. In Jahrbuch für Handlungs-und Entscheidungstheorie (pp. 29–48). Springer VS.
- Seelkopf, L., & Lierse, H. (2020). Democracy and the global spread of progressive taxes. Global Social Policy, 20(2), 165–191. https://doi.org/10.1177/1468018120911567
- Genschel, P., Lierse, H., & Seelkopf, L. (2016). Dictators don’t compete: Autocracy, democracy, and tax competition. Review of International Political Economy, 23(2), 290–315. https://doi.org/10.1080/09692290.2016.1152995