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Tax Collection in History

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Author Info

  • Metin M. Coşgel

    (University of Connecticut)

  • Thomas J. Miceli

    (University of Connecticut,)

Abstract

This 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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File URL: http://pfr.sagepub.com/content/37/4/399.abstract
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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 37 (2009)
Issue (Month): 4 (July)
Pages: 399-420

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Handle: RePEc:sae:pubfin:v:37:y:2009:i:4:p:399-420

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Related research

Keywords: tax collection; tax farming; share contracts; rent contracts; wage contracts;

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References

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  1. Douglas W. Allen & Dean Lueck, 1993. "Transaction Costs and the Design of Cropshare Contracts," RAND Journal of Economics, The RAND Corporation, vol. 24(1), pages 78-100, Spring.
  2. Mikael Priks, 2005. "Optimal Rent Extraction in Pre-Industrial England and France – Default Risk and Monitoring Costs," CESifo Working Paper Series 1464, CESifo Group Munich.
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Cited by:
  1. Johnson, Noel D & Koyama, Mark, 2012. "Legal Centralization and the Birth of the Secular State," MPRA Paper 40887, University Library of Munich, Germany.
  2. Johnson, Noel D. & Koyama, Mark, 2014. "Tax farming and the origins of state capacity in England and France," Explorations in Economic History, Elsevier, vol. 51(C), pages 1-20.
  3. Noel D., Johnson & Mark, Koyama, 2012. "Standardizing the fiscal state: cabal tax farming as an Intermediate Institution in early-modern England and France," MPRA Paper 40403, University Library of Munich, Germany.
  4. Coşgel, Metin M. & Etkes, Haggay & Miceli, Thomas J., 2011. "Private law enforcement, fine sharing, and tax collection: Theory and historical evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 80(3), pages 546-552.

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