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

    Research output: Contribution to journalArticle

    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.
    Original languageEnglish
    Pages (from-to)1-4
    JournalEconomics Letters
    Volume211
    DOIs
    Publication statusPublished - 2022

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