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

Blane Lewis

doi:10.1016/j.econlet.2022.110270

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

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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 language	English
Pages (from-to)	1-4
Journal	Economics Letters
Volume	211
DOIs	https://doi.org/10.1016/j.econlet.2022.110270
Publication status	Published - 2022

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10.1016/j.econlet.2022.110270

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title = "The impact of democratic elections on taxation: Quasi-experimental evidence from subnational Indonesia",

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.",

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AB - 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.

U2 - 10.1016/j.econlet.2022.110270

DO - 10.1016/j.econlet.2022.110270

M3 - Article

VL - 211

SP - 1

EP - 4

JO - Economics Letters

JF - Economics Letters

SN - 0165-1765

ER -

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

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