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The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide

Author

Listed:
  • Laura Seelkopf

    (Ludwig-Maximilians-Universität München)

  • Moritz Bubek
  • Edgars Eihmanis

    (European University Institute)

  • Joseph Ganderson

    (European University Institute)

  • Julian Limberg

    (Ludwig-Maximilians-Universität München)

  • Youssef Mnaili

    (European University Institute)

  • Paula Zuluaga

    (European University Institute)

  • Philipp Genschel

    (European University Institute
    Jacobs University Bremen gGmbH)

Abstract

This article describes the new Tax Introduction Dataset (TID). Listing the year and the mode of the first permanent introduction of six major taxes (inheritance tax, personal income tax, corporate income tax, social security contributions, general sales tax and value added tax) in 220 countries, 1750–2018, TID is the most comprehensive dataset of its kind. The comprehensiveness of our measure is of critical value to empirical work on the causes of tax innovation and its consequences for state, society and economy. In this paper, we explain the selection of our tax sample and the structure of the dataset, descriptively map temporal and regional patterns of tax introductions around the world, and draw on TID to investigate associations between tax introductions and economic development, war, and democratization.

Suggested Citation

  • Laura Seelkopf & Moritz Bubek & Edgars Eihmanis & Joseph Ganderson & Julian Limberg & Youssef Mnaili & Paula Zuluaga & Philipp Genschel, 2021. "The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide," The Review of International Organizations, Springer, vol. 16(1), pages 239-263, January.
    • Handle: RePEc:spr:revint:v:16:y:2021:i:1:d:10.1007_s11558-019-09359-9
    DOI: 10.1007/s11558-019-09359-9
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    Cited by:

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    3. Tol, Richard S.J., 2023. "The fiscal implications of stringent climate policy," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 495-504.
    4. Abel Gwaindepi, 2022. "Fiscal capacity in ‘‘responsible government’’ colonies: the Cape Colony in comparative perspective, c. 1865–1910 [The spread of empire: Clio and the measurement of colonial borrowing costs]," European Review of Economic History, European Historical Economics Society, vol. 26(3), pages 340-369.
    5. Limberg, Julian, 2022. "Building a tax state in the 21st century: Fiscal pressure, political regimes, and consumption taxation," World Development, Elsevier, vol. 154(C).
    6. Calabuig, Vicente & Olcina, Gonzalo, 2023. "The elite, inequality and the emergence of progressive taxation," European Journal of Political Economy, Elsevier, vol. 79(C).
    7. repec:diw:diwwpp:dp1933 is not listed on IDEAS

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