The taxman tools up: An event history study of the introduction of the personal income tax

• 成果类型: Article
• 署名作者: Aidt, Toke S.; Jensen, Peter S.
• 署名单位: University of Cambridge; University of Southern Denmark
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/j.jpubeco.2008.07.006
• 发表日期: 2009
• 页码: 160-175
• 关键词: Voting franchise; social learning; Tax collection technology; public finance; income taxation

摘要

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 but eventually as universal suffrage was approached increased the likelihood. of the income tax, but eventually as universal suffrage was approached increased the likelihood. (c) 2008 Elsevier B.V. All rights reserved.