Tax Collection in History
AbstractThis article examines the rich variety of tax collection methods that have been employed throughout history. Three general categories have been observed: share contracts, rent contracts, and wage contracts, which differ depending on whether the government needs to measure the actual tax collected, the tax base, or the collector's effort, respectively. We develop a principal—agent model that seeks to explain the choice among these forms based on collector incentives, the value of state-specific collection effort, and measurement costs. We then review the actual use of the various forms in light of the model, both across countries and over time.
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Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 37 (2009)
Issue (Month): 4 (July)
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Other versions of this item:
- H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- N40 - Economic History - - Government, War, Law, International Relations, and Regulation - - - General, International, or Comparative
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"Private law enforcement, fine sharing, and tax collection: Theory and historical evidence,"
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- Metin M. Cosgel & Haggay Etkes & Thomas J. Miceli, 2010. "Private Law Enforcement, Fine Sharing, and Tax Collection: Theory and Historical Evidence," Working papers 2010-03, University of Connecticut, Department of Economics.
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