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...

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...

Income Tax at 100 Years: Essays and Reflections on the Income War Tax Act commemorates the 100th anniversary of Canada's Income War Tax Act, 1917, with papers and panel discussions from a wide range of distinguished contributors: tax practitioners, both accountants and lawyers; academic experts...