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来源类型Working Paper
规范类型报告
DOI10.3386/w25502
来源IDWorking Paper 25502
Employment Structure and the Rise of the Modern Tax System
Anders Jensen
发表日期2019-02-04
出版年2019
语种英语
摘要This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity. I construct a new database which covers 100 household surveys across countries at different income levels and 140 years of historical data within the US (1870-2010). Using these data, I first establish four new stylized facts: 1) within country, the share of employees increases over the income distribution, and increases at all levels of income as a country develops; 2) the income tax exemption threshold moves down the income distribution as a country develops, tracking employee growth; 3) the employee share above the tax exemption threshold is maximized and remains constantly high; 4) movements in the tax exemption threshold account for the observed variation in tax collection across development. These findings are consistent with a model where a high employee share is a necessary condition for effective taxation and where the rise in income covered by information trails through increases in employee shares drives expansion of the income tax base. To provide a causal estimate of the impact of employee share on the exemption threshold, I study a state-led US development program implemented in the 1950s-60s which shifted up the level of employee share. The identification strategy exploits within-state changes in court-litigation status which generates quasi-experimental variation in the effective implementation date of the program. I find that the exogenous increase in employee share is associated with an expansion of the state income tax base and an increase in state income tax revenue.
主题Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation ; Subnational Fiscal Issues ; Development and Growth ; Development
URLhttps://www.nber.org/papers/w25502
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/583176
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Anders Jensen. Employment Structure and the Rise of the Modern Tax System. 2019.
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