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Published: 04 November 2021 (Estimated)

304 Pages


ISBN: 9780192897572

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Global Taxation

How Modern Taxes Conquered the World

Edited by Philipp Genschel and Laura Seelkopf

  • Draws on a new historical dataset of tax introduction events. The dataset combines geographic breadth (220 jurisdictions worldwide) with historical depth (1750-2018)
  • Offers an interdisciplinary approach and draws on insights and authors from political science, economic history, public finance, tax law, and fiscal sociology
  • Combines quantitative analysis with qualitative case study evidence in a mixed-methods design
  • Covers six key taxes of the modern state: personal income tax, corporate income tax, social security contributions, the inheritance tax, general sales taxes, and value added taxes