Tax Incidence and Fiscal Systems: Some Problems on Tax Compared History in XIX and XX Centuries

REM Working Paper 045-2018

29 Pages Posted: 6 Dec 2018

See all articles by José Alves

José Alves

University of Lisbon; ISEG Lisbon School of Economics and Management,Universidade de Lisboa; REM - Resarch in Economics and Mathematics

Date Written: July 2018

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

Suggested Citation

Alves, José, Tax Incidence and Fiscal Systems: Some Problems on Tax Compared History in XIX and XX Centuries (July 2018). REM Working Paper 045-2018, Available at SSRN: https://ssrn.com/abstract=3281776

José Alves (Contact Author)

University of Lisbon ( email )

R. Branca Edmée Marques
Dept. Plant Biology
Lisboa, 1600-276
Portugal

ISEG Lisbon School of Economics and Management,Universidade de Lisboa ( email )

REM - Resarch in Economics and Mathematics ( email )

ISEG Universidade de Lisboa
Rua Miguel Lupi 20
Lisboa, 1249-078
Portugal

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