<?xml version="1.0" encoding="UTF-8"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-10-23T14:56:24Z</responseDate><request verb="GetRecord" identifier="oai:gumushane-rdlopen.rawdatalibrary.net:gumushane/18145" metadataPrefix="oai_dc">https://gumushane-rdlopen.rawdatalibrary.net/oai/request</request><GetRecord><record><header><identifier>oai:gumushane-rdlopen.rawdatalibrary.net:gumushane/18145</identifier><datestamp>2026-10-22T10:39:38Z</datestamp><setSpec>openaire</setSpec><setSpec>com_gumushane_10000</setSpec><setSpec>col_gumushane_10001</setSpec></header><metadata><oai_dc:dc xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><dc:title>Tax burden, political polarization and social diversity</dc:title><dc:creator>Keyifli, Nazlı</dc:creator><dc:creator>Akdede, Sacit Hadi</dc:creator><dc:subject>Siyasi Bilimler</dc:subject><dc:subject>İktisat</dc:subject><dc:description>In many countries in the world over the last 150 years, the tax burden has expanded significantly. In this respect, the tax size and scope of the governments are a theme that repeats itself in both public and public and academic discussions. In this study, the factors affecting the tax burden of the government (economic, political) in the 80 countries on the database of the World Bank were examined. In the study which used the 5-year averages of 1990-2015 years, the effect of economic and political factors on the tax burden was tested using the OLS and 2SLS methods. According to empirical findings, political polarization decreases the tax burden and that heterogeneous societies are less willing to participate in the financing of public services.</dc:description><dc:date>2019</dc:date><dc:type>Review Article</dc:type><dc:identifier>https://rdlopen.rawdatalibrary.net/r/gumushane/18145</dc:identifier><dc:identifier>1300-8951</dc:identifier><dc:language>tr</dc:language><dc:relation>Vergi Sorunları Dergisi</dc:relation><dc:rights>info:eu-repo/semantics/closedAccess</dc:rights><dc:type>info:eu-repo/semantics/review</dc:type><dc:identifier>https://gumushane-rdlopen.rawdatalibrary.net/tr/items/gumushane/18145</dc:identifier></oai_dc:dc></metadata></record></GetRecord></OAI-PMH>