The taxman tools up

An event history study of the introduction of the personal income tax

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Resumé

Udgivelsesdato: February
OriginalsprogEngelsk
TidsskriftJournal of Public Economics
Vol/bind93
Udgave nummer1-2
Sider (fra-til)160-175
ISSN0047-2727
DOI
StatusUdgivet - 1. feb. 2009

Fingeraftryk

Tax
Income tax
Event history
Costs
Income taxation
Tax collection
Franchise
Fiscal
Social learning
Japan

Citer dette

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title = "The taxman tools up: An event history study of the introduction of the personal income tax",
abstract = "The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This paper presents an event history study of the adoption of the income tax in 17 countries from western Europe, north America, Oceania and Japan between 1815 and 1939. We find evidence that spending pressures, reductions in tax collection costs and to a lesser extent social learning played a significant role for the adoption decision. We also find evidence that the extension of the franchise at first reduced the likelihood of adoption of the income tax, but eventually as universal suffrage was approached increased the likelihood.",
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The taxman tools up : An event history study of the introduction of the personal income tax. / Jensen, Peter Sandholt; Aidt, Toke.

I: Journal of Public Economics, Bind 93, Nr. 1-2, 01.02.2009, s. 160-175.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

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N2 - The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This paper presents an event history study of the adoption of the income tax in 17 countries from western Europe, north America, Oceania and Japan between 1815 and 1939. We find evidence that spending pressures, reductions in tax collection costs and to a lesser extent social learning played a significant role for the adoption decision. We also find evidence that the extension of the franchise at first reduced the likelihood of adoption of the income tax, but eventually as universal suffrage was approached increased the likelihood.

AB - The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This paper presents an event history study of the adoption of the income tax in 17 countries from western Europe, north America, Oceania and Japan between 1815 and 1939. We find evidence that spending pressures, reductions in tax collection costs and to a lesser extent social learning played a significant role for the adoption decision. We also find evidence that the extension of the franchise at first reduced the likelihood of adoption of the income tax, but eventually as universal suffrage was approached increased the likelihood.

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