haku: @indexterm PUBLIC FINANCE / yhteensä: 473
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| Tekijä: | Aidt, T.S. Jensen, P.S. |
| Otsikko: | The taxman tools up: An event history study of the introduction of the personal income tax |
| Lehti: | Journal of Public Economics
2009 : FEB, VOL. 93:1-2, p. 160-175 |
| Asiasana: | income tax tax collection public finance |
| Kieli: | eng |
| Tiivistelmä: | This article presents an event history study of the adoption of income tax in 17 countries. The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This study covers countries from western Europe, north America, Oceania and Japan between 1815 and 1939. The results indicate that spending pressures, reductions in tax collection costs and to a lesser extent social learning played a significant role for the adoption decision. It is also found 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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