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The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide

Published on May 22, 2019in Review of International Organizations 1.76
· DOI :10.1007/s11558-019-09359-9
Laura Seelkopf4
Estimated H-index: 4
,
Laura Seelkopf1
Estimated H-index: 1
(LMU: Ludwig Maximilian University of Munich)
+ 5 AuthorsPhilipp Genschel17
Estimated H-index: 17
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Abstract
This article describes the new Tax Introduction Dataset (TID). Listing the year and the mode of the first permanent introduction of six major taxes (inheritance tax, personal income tax, corporate income tax, social security contributions, general sales tax and value added tax) in 220 countries, 1750–2018, TID is the most comprehensive dataset of its kind. The comprehensiveness of our measure is of critical value to empirical work on the causes of tax innovation and its consequences for state, society and economy. In this paper, we explain the selection of our tax sample and the structure of the dataset, descriptively map temporal and regional patterns of tax introductions around the world, and draw on TID to investigate associations between tax introductions and economic development, war, and democratization.
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References75
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Published on May 11, 2017in Annual Review of Political Science 3.92
Edgar Kiser1
Estimated H-index: 1
,
Steven M. Karceski1
Estimated H-index: 1
This review uses theories of political economy to provide an analytical history of systems of taxation, focusing on the determinants of total tax revenue, tax structure, and tax administration. We show that most premodern states extracted very little revenue and that total revenue increased substantially in the nineteenth century, and we explore the possibility that tax revenues have hit a ceiling in the developed world. Our history of tax structure begins by discussing the highly regressive pre...
Published on Mar 29, 2016
Kenneth Scheve23
Estimated H-index: 23
(Stanford University),
StasavageDavid30
Estimated H-index: 30
Figures and Tables xi Acknowledgments xiii PART ONE -DEBATING TAXATION 1. Why Might Governments Tax the Rich? 3 2. Treating Citizens as Equals 24 PART TWO -WHEN HAVE GOVERNMENTS TAXED THE RICH? 3. The Income Tax over Two Centuries 53 4. Taxing Inheritance 93 5. Taxes on the Rich in Context 114 PART THREE -WHY HAVE GOVERNMENTS TAXED THE RICH? 6. The Conscription of Wealth 135 7. The Role of War Technology 170 8. Why Taxes on the Rich Declined 185 9. What Future for Taxing the Rich? 206 Notes 219 ...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen),
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Carina Schmitt10
Estimated H-index: 10
(University of Bremen)
For a long time, governments relied heavily on trade taxes as the main source of public finance, and for some countries, mainly less developed ones, they still account for a large share of revenue. Yet, with trade liberalization, governments have been forced to abandon these easy-to-collect taxes and to adopt modern hard-to-collect taxes, mainly internal income and consumption taxes. Surprisingly, we know little about how governments across the world have addressed this common challenge. In this...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Hanna Lierse4
Estimated H-index: 4
(JU: Jacobs University Bremen),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
It pays to be a tax haven. Ireland has become rich that way. Why do not all countries cut their capital taxes to get wealthy? One reason is structural. As the standard model of tax competition explains, small countries gain from competitive tax cuts while large countries suffer. Yet not all small (large) countries have low (high) capital taxes. Why? The reason, we argue, is political. While the standard model assumes governments to be democratic, more than a third of countries worldwide are non-...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Ida Bastiaens3
Estimated H-index: 3
(Fordham University),
Nita Rudra11
Estimated H-index: 11
(Georgetown University)
Developing countries are being confronted with severe fiscal challenges in the global economy. Over the last two decades, governments have been accepting significant reductions in trade taxes to support trade liberalization. This is particularly problematic for developing economies because trade taxes have been a key source of government revenues. In this paper, we investigate the conditions under which international financial institutions (IFIs) successfully assist developing countries with rec...
Published on Mar 3, 2016in Review of International Political Economy 2.80
Philipp Genschel17
Estimated H-index: 17
(EUI: European University Institute),
Laura Seelkopf4
Estimated H-index: 4
(University of Bremen)
We map trends of tax policy change in developing countries and transition economies since the 1980s, compare them to tax trends in the advanced Western democracies and review some of the explanations offered by the contributions to this volume. We find that non-Western countries follow the lead of Western countries in some important respects but not in others. While non-Western countries brought their general revenues closer to Western levels and copied important features of Western consumption ...
Published on Feb 1, 2016in The Economic Journal 2.93
Mark Dincecco11
Estimated H-index: 11
(UM: University of Michigan),
Gabriel Katz8
Estimated H-index: 8
(University of Exeter)
We present new evidence about the long-run relationship between state capacity -- the fiscal and administrative power of states -- and economic performance. Our database is novel and spans 11 European countries and 4 centuries from the Old Regime to World War I. We argue that national governments undertook two political transformations over this period: fiscal centralization and limited government. We find a significant direct relationship between fiscal centralization and economic growth. Furth...
Published on Jan 1, 2016
Rosella Capella Zielinski1
Estimated H-index: 1
Published on Dec 1, 2015in Comparative Political Studies 3.19
Isabela Mares11
Estimated H-index: 11
(Columbia University),
Didac Queralt4
Estimated H-index: 4
(Charles III University of Madrid)
This article examines the adoption of income taxes in Western economies since the 19th century. We identify two empirical regularities that challenge predictions of existing models of taxation and redistribution: While countries with low levels of electoral enfranchisement and high levels of landholding inequality adopt the income tax first, countries with more extensive electoral rules lag behind in adopting these new forms of taxation. We propose an explanation of income tax adoption that acco...
Published on Oct 1, 2015in The Review of Economic Studies 4.77
Nicola Gennaioli26
Estimated H-index: 26
(Bocconi University),
Hans-Joachim Voth25
Estimated H-index: 25
(UZH: University of Zurich)
In 1500, Europe was composed of hundreds of statelets and principalities, with weak central authority, no monopoly over the legitimate use of violence, and multiple, overlapping levels of jurisdiction. By 1800, Europe had consolidated into a handful of powerful, centralized nation states. We build a model that simultaneously explains both the emergence of capable states and growing divergence between European powers. In our model, the impact of war on the European state system depends on: i) the...
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