Democracies Still in Peril

Reexamining Revenue Mobilization in Liberalizing Developing Economies

Datos Bibliográficos

ID12377868
AutoresIda Bastiaens (0000-0001-7081-8834, Fordham University, autor de correspondencia), Nita Rudra (0000-0003-2336-0562, Georgetown University)
Año2025
Páginas1-7
Fecha de publicación2025-06-25
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaPS Political Science & Politics (JOURNAL)
Identificadores de la revistaISSN: 1049-0965 • E-ISSN: 1537-5935
EditorialCambridge University Press (CUP) (PUBLISHER)
DOI10.1017/s1049096525000332
OpenAlexW4411617441
IdiomaEN
Referencias citadas8

Do developing-country democracies continue to struggle with revenue loss post-trade liberalization? This article revisits the evidence presented in Democracies in Peril and confirms that, despite critiques suggesting otherwise, a substantial revenue shock persists following tariff reductions, and democracies in less developed countries (LDCs) remain particularly vulnerable. Drawing on updated data from the World Development Indicators and supplemental checks with the International Centre for Tax and Development database, we show that democracies have lagged behind non-democracies in compensating for lost trade tax revenues—even after reforms aimed at expanding income taxes and value-added taxes. In addition to emphasizing ongoing domestic political obstacles in liberalizing democracies, we examine emerging challenges that impede revenue generation in LDCs. We conclude with suggested directions for future research on the politics of revenue generation in LDC democracies, emphasizing how improvements in public goods provision and global tax initiatives could help to end the downward cycle in revenue generation

Development economics · Economic policy · Economic system · Economics · Mobilization · Political economy · Political science · Revenue · Corruption and Economic Development · Economic Theory and Policy · Taxation and Compliance Studies · Finance