This book investigates the intricate connections among taxation, economic growth, and the structure of fiscal institutions. It examines how government and institutions influence the distribution of growth benefits to mitigate inequality, noting that this responsiveness is contingent on a country's initial inequality levels and democratic nature. The work employs a dynamic general equilibrium framework and econometric techniques to explore the role of institutions in the growth-inequality dynamic, testing hypotheses about the inverse relationship between growth and inequality when institutions are fixed, and the positive impact of improved fiscal institutions on growth when inequality is held constant.

The book's preface outlines its methodological approach, employing econometric techniques and a dynamic general equilibrium framework to analyze complex economic relationships. The focus on the interplay between taxation, growth, and fiscal institutions suggests a text aimed at specialists in public finance and economic policy. The examination of hypotheses concerning inequality and institutional integrity points to a rigorous, data-driven analysis intended for an academic audience.