Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0005
A. Todor
{"title":"The Historical Roots of Post-Communist Taxation","authors":"A. Todor","doi":"10.1093/oso/9780192897572.003.0005","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0005","url":null,"abstract":"The chapter investigates whether and how communist and pre-communist legacies have shaped post-communist taxation in Eastern Europe and Central Asia. It starts with a literature review showing that post-communist tax outcomes are usually explained by post-communist political, institutional and economic variables. Historical legacy effects are largely ignored. The chapter then provides a short historical overview of the spread of modern taxes in Eastern Europe and Central Asia before the rise of Communism. It reconstructs breaks and continuities in national tax systems during Communism. Finally, it uses regression analysis to gauge the influence of pre-communist and communist legacies on post-communist tax systems. It shows that the timing of income tax introductions before Communism and the role of income taxation during Communism have shaped post-communist taxation in important ways.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130977508","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0009
Joseph Ganderson, Julian Limberg
{"title":"The Rise of General Consumption Taxes","authors":"Joseph Ganderson, Julian Limberg","doi":"10.1093/oso/9780192897572.003.0009","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0009","url":null,"abstract":"The chapter analyses the spread of general consumption taxes. It makes two points. First, it shows that the initial introduction of a general consumption tax has boosted revenue-raising capacity in countries around the world. Typically, the first general consumption tax was not a VAT but a less technically sophisticated general sales tax. Second, the chapter uses event history analyses to demonstrate that the uptake of the first general consumption tax was facilitated by revenue needs arising from: (1) mass interstate warfare in the first half of the twentieth century; (2) the adoption of major welfare initiatives; and (3) a marked deterioration of public finances. The historical trajectories of three cases—France, Japan, and Chile—corroborate these findings and call for further study.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116612332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0008
P. Andersson
{"title":"Political Institutions and Income Taxes","authors":"P. Andersson","doi":"10.1093/oso/9780192897572.003.0008","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0008","url":null,"abstract":"The chapter analyses the link between political institutions and the adoption of income taxes. The main claim is that this link differs across different types of income tax. The personal income tax represents primarily an investment in fiscal capacity. Hence, its introduction depends crucially on political institutions that constrain executive power. The corporate income tax, by contrast, falls more heavily on the rich. As a consequence, its adoption depends critically on democratic institutions that allow for broad political participation. The chapter explores these predictions for a global sample of countries. The results support the contention that executive constraints facilitate personal income tax adoption, while corporate income taxes are more likely to be adopted by countries with broad suffrage rights.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115376247","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0003
E. Frankema, M. V. Waijenburg
{"title":"Fiscal Development under Colonial and Sovereign Rule","authors":"E. Frankema, M. V. Waijenburg","doi":"10.1093/oso/9780192897572.003.0003","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0003","url":null,"abstract":"This chapter explores differences in the making of a ‘modern’ fiscal state under colonial and sovereign rule. Focusing on African and Asian colonies (1820–1970) and their respective European metropoles, it argues that while the introduction of ‘modern’ taxes was part of an imperial diffusion process of fiscal reforms, these new taxes were embedded in a distinctly colonial political, social and economic logic. In contrast to the imperial metropoles, where ‘modern’ taxes built on organically grown tax bases, fiscal ‘modernity’ and ‘tradition’ co-existed in a dualistic system in the colonies. The comparison of fiscal development under colonial and sovereign rule helps to move beyond the Eurocentric bias in the historical tax literature and develop a more global theory of fiscal modernization.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130069594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0002
J. Frizell
{"title":"War and Modern Taxation","authors":"J. Frizell","doi":"10.1093/oso/9780192897572.003.0002","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0002","url":null,"abstract":"The chapter analyses the effect of war on tax modernization across world regions. By the example of the Angolan civil war, it questions the conventional wisdom according to which warfare is a distinctly European pathway to fiscal development. It argues that the fiscal exigencies of war are near-universal and lead to similar tax policy reactions irrespective of geographical area. This is equally true for civil as for interstate wars. The availability of natural resource rents or external finance may mitigate the immediate effect of war, but does not neutralize it. The argument is supported by a series of logit regressions estimating the effect of war on the probability of permanently introducing any of six modern taxes in a global sample of countries covering the two last centuries. The sole diverging case is Latin America, where the link between war and taxation is weak at best. Latin America thus represents the exception from the ‘bellicist’ rule of fiscal development.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121395204","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0006
J. Kato, Miki Toyofuku
{"title":"Democratization and Tax Innovation","authors":"J. Kato, Miki Toyofuku","doi":"10.1093/oso/9780192897572.003.0006","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0006","url":null,"abstract":"The chapter analyses the interaction of democratization and tax modernization over the long-run of history. It shows that democratization has stimulated the adoption of the personal income tax during the nineteenth and early twentieth century but the adoption of the VAT during the late twenty and early twenty-first century. Assuming that democracy is associated with a higher demand for public spending, it argues that the move towards (more) democracy tends to accelerate the introduction of the tax that is generally considered as the most potent revenue instrument at that particular point in historical time. This used to be the personal income tax in the past and is the VAT today.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123693675","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0001
Genschel Philipp, Laura Seelkopf
{"title":"Global Pathways to Modern Taxation","authors":"Genschel Philipp, Laura Seelkopf","doi":"10.1093/oso/9780192897572.003.0001","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0001","url":null,"abstract":"This introductory chapter argues that the extant literature on taxation and state formation suffers from four biases: a geographic bias favouring the fiscal experience of advanced Western democracies; a recency bias favouring the fiscal experience of recent decades; a substantive bias favouring the analysis of personal income tax and VAT over that of other important taxes; and a nationalist bias ignoring colonial and other non-sovereign modes of tax policy making. The chapter presents a new ‘Tax Introduction Dataset’ to address these biases. The dataset contains information on the historical date of first permanent introduction of six modern taxes (personal income tax, corporate income tax, inheritance tax, social security contributions, general sales taxes, VAT) in 220 countries worldwide, 1750–2018. The chapter clarifies the notion of modern taxation and maps the global diffusion of modern taxes across time, countries, taxes, and modes of adoption (sovereign and colonial). It introduces four main explanatory variables (war, economic recession, socio-economic modernization, and political institutions) and summarizes the findings of the chapters concerning the correlation of these variables with tax introductions across time, countries, taxes, and modes of adoption.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"218 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122340833","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0004
Klaus Schlichte
{"title":"Trajectories of Taxation in Uganda and Senegal","authors":"Klaus Schlichte","doi":"10.1093/oso/9780192897572.003.0004","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0004","url":null,"abstract":"The chapter compares the historical pathways of taxation in Senegal and Uganda. It finds remarkable similarities despite differences in colonial history, contemporary politics, and geopolitical location. In both countries, the process of tax modernization went through three distinct stages. The first consisted of the mostly coercive integration of local populations into the global capitalist economy during early colonialism. The second stage was shaped by the spread of the developmental paradigm during late colonialism and early independence. The final stage is marked by the strong influence of international financial institutions. Domestic actors and interests played a subordinate role during all three stages. Yet they constrained the implementation of externally imposed tax policy choices in important ways. Highlighting the essential continuity of taxation under late colonialism and early independence, the chapter questions conventional periodization of African political history.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125962076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0010
A. Kemmerling
{"title":"Social Security Contributions and the Fiscal Origins of the Welfare State","authors":"A. Kemmerling","doi":"10.1093/oso/9780192897572.003.0010","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0010","url":null,"abstract":"The chapter analyses the worldwide introduction of social security contributions. It uses the example of Bismarck’s Germany to ask whether the adoption of social security contributions in non-European countries followed a similar logic as in European welfare state pioneers. To answer this question, the chapter develops the main differences between social security contributions and other modern taxes and deduces some empirical implications for the politics of their respective introduction. Next, the chapter explores quantitative evidence on why countries chose social security contributions when introducing their first social security laws. It finds that the decision to use social security contributions often followed the demands of urban workers seeking insurance rather than redistribution. The chapter concludes with qualitative evidence suggesting that these early manifestations of an urban bias often had long-term consequences for the politics of the welfare state.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"122 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123715010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Global TaxationPub Date : 2022-01-27DOI: 10.1093/oso/9780192897572.003.0007
A. Papadia, Zbigniew Truchlewski
{"title":"Recessions and Tax Introductions","authors":"A. Papadia, Zbigniew Truchlewski","doi":"10.1093/oso/9780192897572.003.0007","DOIUrl":"https://doi.org/10.1093/oso/9780192897572.003.0007","url":null,"abstract":"The chapter argues theoretically that economic recessions spur tax introductions, and investigates this claim empirically. It finds that recessions have indeed sped up the adoption of some taxes in a global sample of countries as the ‘recessionist’ hypothesis would suggest. This effect was particularly pronounced for inheritance taxes and social security contributions. Yet it also finds that recessions slowed down the introduction of other taxes, most notably personal income and value added taxes. The chapter identifies a change of the relationship between recessions and tax introductions in the 1930s, arguably reflecting the emergence of new ideas in economics and policy making related to the Great Depression. It concludes with a case study of inheritance tax introductions during the Long Depression of the nineteenth century. The study shows how the interaction between recessions and tax introductions unfolded in Great Britain and elsewhere.","PeriodicalId":124100,"journal":{"name":"Global Taxation","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126286053","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
求助内容：
应助结果提醒方式：