a r t i c l e i n f o A large part of government revenues in Russia comes from royalties and export taxes on crude oil, oil products, and gas. Recently, the Russian government has considered reducing export taxes on crude oil and oil products compensated by an increase in the royalty on crude oil. The objective of the paper is to analyse the economy-wide effects of this proposal. Moreover, a hy...

Following the seminal work of late 19th century economist Etienne Laspeyres we analyse the incidence of the Prussian milling and butchery tax shortly before its repeal in 1875. A comparison of flour prices in cities which levied this tax with cities which did not reveals unusually strong tax overshifting. Modern theories which explain overshifting of a specific tax argue with quality improvemen...

Abstract The theory of international tax competition suggests that governments attempt to attract mobile capital bases by undercutting the foreign capital tax rate. An analysis of the role that state capacity plays in tax policymaking under international pressures is, however, missing. The central contribution of our study is to highlight the importance of the interaction between state capaci...

126 words) Following the seminal work of late nineteenth century economist Etienne Laspeyres we analyse the incidence of the Prussian milling and slaughter tax shortly before its repeal in 1875. A comparison of flour prices in cities which levied this tax with cities that did not reveals unusually strong tax overshifting. Modern theories explain overshifting of a specific tax with quality impro...

As Rentier State Theory (RST) has recently passed the half-century mark, it is clear that rentier states have changed dramatically during time. The article discusses three recent developments in RST scholarship years. First, theory evolved a great deal order to survive. Second, scholars incorporated greater degree of dynamism into state behavior. Finally, there been attempts explain how and whe...

It is widely thought that oil and democracy do not mix. Rentier states, it is argued, need not tax their citizens, thus breaking a crucial link between citizens and their governments, and dimming the prospects for democracy. In this paper I examine the link between rentierism and democracy using a cross-regional dataset. I pay particular attention to the possibility that there are both positive...