Journal ArticleDOI
Trade liberalization and the global expansion of modern taxes
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In this paper, the authors analyze the rise of the most important present taxes: the personal and corporate income tax, the general sales tax and the value-added tax, based on a self-coded dataset, and test the effect of trade liberalization on the probability to adopt hard-to-collect taxes.Abstract:
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 paper, we analyze the rise of the most important present taxes: the personal and corporate income tax, the general sales tax and the value-added tax. Based on a self-coded dataset, we provide a historical-descriptive outline of the expansion of modern taxes since 1842 and test the effect of trade liberalization on the probability to adopt hard(er)-to-collect taxes. While trade is an important determinant for the legislation of modern taxes, we find that its influence is not universal but depends on the tax...read more
Citations
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Journal ArticleDOI
The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide
Laura Seelkopf,Moritz Bubek,Edgars Eihmanis,Joseph Ganderson,Julian Limberg,Youssef Mnaili,Paula Zuluaga,Philipp Genschel,Philipp Genschel +8 more
TL;DR: The Tax Introduction Dataset (TID) as mentioned in this paper is the most comprehensive dataset of its kind, which contains the first permanent introduction of six major taxes (inheritance tax, personal income tax, corporate income tax and social security contributions, general sales tax and value added tax).
Posted Content
A Different Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment
TL;DR: In this paper, the authors argue that such technocratic approaches are set to fail less-developed nations for as long as we continue to overlook the background causes of weak taxation at both the national and international levels.
Journal ArticleDOI
Did they learn to tax? Taxation trends outside the OECD
Philipp Genschel,Laura Seelkopf +1 more
TL;DR: In this paper, the authors 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.
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Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914/Just Taxes: The Politics of Taxation in Britain, 1914-79 (Book)
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Sarah Perret,Kurt Van Dender +1 more
TL;DR: This paper provided an overview of the tax and fiscal policy responses adopted in response to the health and economic shock caused by the COVID-19 pandemic, and some options to restore public finances post-crisis are explored.
References
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