TY - JOUR
T1 - The rise of modern taxation
T2 - A new comprehensive dataset of tax introductions worldwide
AU - Seelkopf, Laura
AU - Bubek, Moritz
AU - Eihmanis, Edgars
AU - Ganderson, Joseph
AU - Limberg, Julian
AU - Mnaili, Youssef
AU - Zuluaga, Paula
AU - Genschel, Philipp
N1 - Funding Information:
The authors would like to thank Guy Whitten, Florian Hollenbach, Christine Lipsmeyer, Didac Queralt, Pablo Beramendi, Melissa Rogers,Carles Boix, Jos? Cheibub, Lucy Martin, Ken Scheve, Hilary Appel, Ewout Frankema, Klaus Schlichte, Suthan Krishnarajan, participants at EPSA 2017/8, ECPR 2018, workshops in Bremen and Vienna, as well as Axel Dreher and three anonymous referees for very helpful comments. The authors gratefully acknowledge funding by the EUI Research Council, 2016?2018, the Robert Schuman Centre for Advanced Studies, and the School of Transnational Governance.
Publisher Copyright:
© 2019, Springer Science+Business Media, LLC, part of Springer Nature.
Copyright:
Copyright 2021 Elsevier B.V., All rights reserved.
PY - 2021/1/1
Y1 - 2021/1/1
N2 - 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.
AB - 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.
KW - Democratization
KW - Economic development
KW - Fiscal sociology
KW - Globalization
KW - State building
KW - Tax introduction dataset
KW - War
UR - http://www.scopus.com/inward/record.url?scp=85066908517&partnerID=8YFLogxK
U2 - 10.1007/s11558-019-09359-9
DO - 10.1007/s11558-019-09359-9
M3 - Article
AN - SCOPUS:85066908517
SN - 1559-7431
VL - 16
SP - 239
EP - 263
JO - Review of International Organizations
JF - Review of International Organizations
IS - 1
ER -
