Aidt, Toke S.; Jensen, Peter S. - In: Journal of Public Economics 93 (2009) 1-2, pp. 160-175
The introduction of income taxation was a landmark in the historical development of the fiscal state of the now developed world. This paper presents an event history study of the adoption of the income tax in 17 countries from western Europe, north America, Oceania and Japan between 1815 and...