Das Elend der Industriearbeiter im 19. Jahrhundert verstärkte den Ruf nach sozialer Gerechtigkeit und schürte die Angst vor einer Revolution. Preußen führte daraufhin als erste europäische Großmacht eine progressive Einkommensteuer ein. Mit ihr begann die Revolution der Gleichheit und der...

Slowing down global warming is one of the most critical problems facing the world's policymakers today. One favored solution is to regulate carbon consumption through taxation, including the taxation of gasoline. Yet gasoline tax levels are much lower in the United States than elsewhere. Why is...

This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying...

Preindustrial businesses: the time of the merchant -- The many paths to industrialization -- British and German businesses during industrialization -- Big and small businesses in industrializing America -- Japanese and Chinese businesses during industrialization -- American, British, and German...