Publicação
Tax incidence and fiscal systems : some problems on tax compared history in XIX and XX centuries
| Resumo: | The study of tax systems have been deeply discussed regarding the early modern period. However, there is a lack of comparative historical studies about the last two centuries in what respect the tax state developments. In our article we analyse the tax history of the last two hundred years for five countries, intending to analyse the mechanisms levied by the different governments to effciently collect more revenues and the power to coerce several economic agents as well as we reflect about the power of those agents to condition the tax political policies. |
|---|---|
| Autores principais: | Alves, José |
| Assunto: | Tax history Tax developments Fiscal systems State building |
| Ano: | 2018 |
| País: | Portugal |
| Tipo de documento: | working paper |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório da Universidade de Lisboa |
| Resumo: | The study of tax systems have been deeply discussed regarding the early modern period. However, there is a lack of comparative historical studies about the last two centuries in what respect the tax state developments. In our article we analyse the tax history of the last two hundred years for five countries, intending to analyse the mechanisms levied by the different governments to effciently collect more revenues and the power to coerce several economic agents as well as we reflect about the power of those agents to condition the tax political policies. |
|---|