Methodological Notes for “Income Taxes and Redistribution in the Early Twentieth Century” and “Income Tax Progressivity and Inflation during the World Wars”

Sara Torregrosa Hetland () and Oriol Sabaté ()
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Sara Torregrosa Hetland: Department of Economic History, Lund University, Postal: Department of Economic History, Lund University, Box 7083, S-220 07 Lund, Sweden
Oriol Sabaté: Department of Economic History, University of Barcelona
Authors registered in the RePEc Author Service: Sara Torregrosa-Hetland

No 223, Lund Papers in Economic History from Lund University, Department of Economic History

Abstract: This document presents the methodological approach used in two papers about historical income taxes: “Income taxes and redistribution in the early twentieth century” (Torregrosa-Hetland and Sabaté, 2021) and “Income tax progressivity and inflation during the World Wars” (Torregrosa-Hetland and Sabaté, 2019). We first describe the general method and sources used to obtain synthetic distributions of income and calculate the effective income tax rates and the corresponding indices of progressivity and redistribution. Secondly, we discuss the most important country-specific issues that have been taken into account in our calculations. Finally, the third section looks at the accuracy of our synthetic income distributions and tax simulations by comparing them with the original series from the tax statistics. The two aforementioned papers summarize this same information in their methodological sections, but this note goes more in depth into some details that might be of interest to some readers.

Keywords: taxation; redistribution; progressivity; income tax; world wars (search for similar items in EconPapers)
JEL-codes: H23 H24 N42 N44 (search for similar items in EconPapers)
Pages: 31 pages
Date: 2021-06-30, Revised 2022-09-05
New Economics Papers: this item is included in nep-acc, nep-his and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:luekhi:0223

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