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The Taxman Tools Up: An Event History Study of the Introduction of the Personal Income Tax in Western Europe, 1815-1941

The introduction of income taxation was a landmark in the development of the fiscal state in Western Europe and elsewhere. This paper presents an event history study of the adoption of the income tax in 11 Western European countries between 1815 and 1941. We find evidence that social learning, reductions in tax collection costs and to a lesser extend spending pressures played a significant role for the adoption decision. Surprisingly, we also .nd evidence that the extension of the franchise reduced the likelihood of adoption of the income tax.

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File URL: http://www.econ.cam.ac.uk/research/repec/cam/pdf/cwpe0766.pdf
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Paper provided by Faculty of Economics, University of Cambridge in its series Cambridge Working Papers in Economics with number 0766.

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Length: 24
Date of creation: Oct 2007
Date of revision:
Handle: RePEc:cam:camdae:0766
Contact details of provider: Web page: http://www.econ.cam.ac.uk/index.htm

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  12. Winer, Stanley L. & Hettich, Walter, 1991. "Debt and tariffs : An empirical investigation of the evolution of revenue systems," Journal of Public Economics, Elsevier, vol. 45(2), pages 215-242, July.
  13. Daron Acemoglu & James A. Robinson, 2000. "Why Did The West Extend The Franchise? Democracy, Inequality, And Growth In Historical Perspective," The Quarterly Journal of Economics, MIT Press, vol. 115(4), pages 1167-1199, November.
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  18. Toke Aidt & Bianca Dallal, 2008. "Female voting power: the contribution of women’s suffrage to the growth of social spending in Western Europe (1869–1960)," Public Choice, Springer, vol. 134(3), pages 391-417, March.
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