Tax incidence and fiscal systems: some problems on tax compared history in XIX and XX centuries

José Alves

No 2018/45, Working Papers REM from ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa

Abstract: The study of tax systems have been deeply discussed regarding the early modern period. However, there is a lack of comparative historical studies about the last two centuries in what respect the tax state developments. In our article we analyse the tax history of the last two hundred years for five countries, intending to analyse the mechanisms levied by the different governments to efficiently collect more revenues and the power to coerce several economic agents as well as we reflect about the power of those agents to condition the tax political policies

Keywords: Tax history; Tax developments; Fiscal systems; State building (search for similar items in EconPapers)
Date: 2018-07
New Economics Papers: this item is included in nep-acc, nep-his, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:ise:remwps:wp0452018

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