Global taxation : how modern taxes conquered the world /
"The volume analyses the rise of modern taxation around the world from the late eighteenth century to today. It is based on a new ‘Tax Introduction Dataset' that records the historical dates of first adoption of six key taxes of the modern state in 220 countries worldwide, 1750–2018. The t...
| Other Authors: | , |
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| Format: | eBook |
| Language: | English |
| Published: |
Oxford ; New York :
Oxford University Press,
2022.
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| Edition: | First edition. |
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | "The volume analyses the rise of modern taxation around the world from the late eighteenth century to today. It is based on a new ‘Tax Introduction Dataset' that records the historical dates of first adoption of six key taxes of the modern state in 220 countries worldwide, 1750–2018. The taxes include personal and corporate income tax, inheritance tax, social security contributions, as well as general sales taxes and VAT. Based on these data, the chapters map the diffusion of modern taxation across space, time, tax, and mode of tax adoption (sovereign or colonial). They explore the applicability of Western theories of fiscal development to non-Western contexts. They highlight the role of colonial tax introductions for fiscal development and state formation in Africa and Asia. And they compare the correlates of tax introduction across time and across different types of tax"--Publisher's description. |
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| Item Description: | This edition also issued in print: 2021. |
| Physical Description: | 1 online resource (xiii, 287 pages) : illustrations (black and white) |
| Audience: | Specialized. |
| Bibliography: | Includes bibliographical references and index. |
| ISBN: | 9780191924019 0191924016 9780192652096 0192652095 9780192652102 0192652109 |