Why do leaders choose specific tax structures? This article proposes a theory: taxes are shaped by political survival desires.

The core idea is the selectorate perspective. Leaders aim to maximize their chances against domestic rivals through tax and spending decisions.

Our empirical tests examine several conditions:

* Existence of income taxes

* Flat vs progressive/regressive taxation systems

* Heterogeneity within large coalition governance setups

These findings show strong, robust support for the survival-focused model.

This research shows how governance institutions influence tax policies. In particular, it reveals that complex tax structures in large coalition systems can effectively reduce income inequality.