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Year of publication
Subject
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Steuergeschichte 637 History of taxation 458 Steuerpolitik 130 Steuersystem 102 Tax policy 101 Tax system 89 USA 89 United States 83 Steuer 67 Großbritannien 59 Deutschland 57 Geschichte 56 Finanzgeschichte 50 Einkommensteuer 49 United Kingdom 46 Frankreich 42 Income tax 41 Steuerrecht 40 Steuerreform 40 Germany 39 Tax reform 39 Fiscal history 37 Steuermoral 30 France 29 Tax compliance 29 Welt 29 World 29 Wirtschaftsgeschichte 28 Economic history 27 Russland 27 Besteuerungsverfahren 26 Taxation procedure 26 Russia 25 Tax 25 Tax law 25 Deutschland (bis 1945) 24 Germany (until 1945) 24 Steuertheorie 24 History 23 Kolonialismus 23
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Online availability
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Free 40 Undetermined 33
Type of publication
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Book / Working Paper 409 Article 228
Type of publication (narrower categories)
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Article in journal 85 Aufsatz in Zeitschrift 85 Graue Literatur 61 Non-commercial literature 61 Aufsatz im Buch 60 Book section 60 Hochschulschrift 49 Working Paper 38 Arbeitspapier 33 Collection of articles of several authors 33 Sammelwerk 33 Thesis 22 Bibliografie enthalten 18 Bibliography included 18 Aufsatzsammlung 14 Konferenzschrift 13 Conference proceedings 8 Quelle 7 Mehrbändiges Werk 6 Multi-volume publication 6 Case study 5 Fallstudie 5 Amtsdruckschrift 4 Bibliografie 4 Collection of articles written by one author 4 Government document 4 Lehrbuch 4 Nachschlagewerk 4 Reference book 4 Sammlung 4 Textbook 4 Statistics 3 Statistik 3 Festschrift 2 Glossar enthalten 2 Glossary included 2 Reprint 2 Wörterbuch 2 Biografie 1 Biography 1
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Language
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English 302 Undetermined 108 German 104 Russian 36 French 29 Italian 21 Polish 9 Spanish 9 Danish 8 Swedish 7 Croatian 4 Hungarian 3 Portuguese 2 Turkish 2 Bulgarian 1 Estonian 1 Lithuanian 1 Dutch 1 Norwegian 1 Ukrainian 1
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Author
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Pausch, Alfons 13 Brownlee, W. Elliot 9 O'Brien, Denis P. 9 Sahm, Reiner 9 Heagney, Kevin 8 Marongiu, Gianni 6 Schremmer, Eckart 6 Nerré, Birger 5 Adams, Charles W. 4 Coşgel, Metin Murat 4 Jensen, Anders 4 Rodbertus 4 Andelson, Robert V. 3 Bank, Steven A. 3 Cavaciocchi, Simonetta 3 Daunton, Martin J. 3 Einhorn, Robin L. 3 Johnson, Noel D. 3 Karavaeva, Irina V. 3 Ohlsson, Henry 3 Orzechowski, Kazimierz 3 Pallas, Carsten 3 Passant, John 3 Pausch, Jutta 3 Schönhärl, Korinna 3 Spoerer, Mark 3 Uhl, Susanne 3 White, Eugene N. 3 Adriani, P. J. A. 2 Aidt, Toke 2 Alm, James 2 Altay, Bora 2 Bjurling, Oscar 2 Botarelli, Simonetta 2 Braddick, Michael J. 2 Corneo, Giacomo 2 Cvetkova, Bistra A. 2 Favilli, Paolo 2 Fisher, Glenn W. 2 Hauber, Philipp 2
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Institution
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Frankreich / Comité pour l'Histoire Économique et Financière de la France 2 Urban Institute <Washington, DC> 2 Verlag Dr. Otto Schmidt 2 Woodrow Wilson International Center for Scholars 2 Asociación Argentina de Estudios Fiscales 1 Assembly Interim Committee on Revenue and Taxation 1 Association of Canadian Distillers 1 Australian National University / Federalism Research Centre 1 Canadian Income Tax Act Centennial Symposium <2016, Toronto> 1 Canadian Tax Foundation 1 Centre Gustave Glotz 1 Colloque d'Histoire Médiévale <1984, Fontevrault-l'Abbaye> 1 De Gruyter Oldenbourg 1 Deutsches Wissenschaftliches Steuerinstitut der Steuerberater und Steuerbevollmächtigten 1 Deutschland / Bundesfinanzhof 1 Deutschland <Bundesrepublik> / Oberfinanzdirektion <Kiel> 1 European Assocation of Tax Law Professors / Annual Congress <2021, Online> 1 Faculty of the Institute of Public Administration of Thammasat University 1 Finanzwissenschaftliches Forschungsinstitut 1 Frankreich / Ministère de l'économie, des finances et de l'industrie 1 Gesellschaft für Sozial- und Wirtschaftsgeschichte 1 Gosudarstvennyj Naučno-Issledovatel'skij Institut Razvitija Nalogovoj Sistemy <Moskau> 1 Harvard Law School, International Tax Program 1 Institut vostokovedenija <Moskau> / Sankt-Peterburgskoe otdelenie 1 Institut Ėkonomiki i Organizacii Promyšlennogo Proizvodstva <Nowosibirsk> 1 Institut ėkonomiki <Moskau> 1 Interessengemeinschaft Geschichte der Handelshochschule Leipzig 1 Istorijski institut Beograd 1 Massey University / Dept. of Economics and Finance 1 Ministerio de hacienda 1 Minnesota / Department of Taxation 1 Minnesota Tax Study Commission 1 National Bureau of Economic Research 1 New York University / Institute for the Study of the Ancient World 1 Nigeria / Federal Inland Revenue Service 1 PapyRossa-Verlags-GmbH und Co. KG <Köln> 1 Paris 1 Riiklik Ajaloo Keskarhiiv <Tallin> 1 Robert Schalkenbach Foundation 1 Rossijskij gosudarstvennyj archiv ėkonomiki 1
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Published in...
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Taxation, state, and civil society in Germany and the United States from the 18th to the 20th century 8 The economic history review : a journal of economic and social history 8 Discussion paper / Massey University, School of Economics and Finance 7 The leap of faith : the fiscal foundations of successful government in Europe and America 7 British tax review 6 Steuer und Wirtschaft : StuW ; Zeitschrift für die gesamten Steuerwissenschaften 6 The journal of economic history 5 Canadian tax journal 4 Diskussionsschriften aus dem Institut für Finanzwissenschaft der Universität Hamburg 4 Jahrbuch für Wirtschaftsgeschichte 4 Jahrbücher für Nationalökonomie und Statistik 4 L' impôt dans le cadre de la ville et de l'état 4 Rivista di diritto finanziario e scienza delle finanze 4 Springer eBook Collection 4 The journal of European economic history 4 Vierteljahrschrift für Sozial- und Wirtschaftsgeschichte : VSWG 4 Woodrow Wilson Center series 4 Ėkonomičeskaja istorija : ežegodnik 4 Australasian accounting business and finance journal : AABF 3 Cambridge tax law series 3 Deutsche Steuer-Zeitung / A : DStZ ; Monatsschrift auf d. Gebiet d. Steuerwesens 3 Prawo 3 Staatsfinanzierung und Sozialkonflikte (14. - 20. Jh.) 3 The American journal of economics and sociology 3 TranState working papers 3 A vision of taxes within and outside European borders : Festschrift in honor of Prof. Dr. Frans Vanistendael 2 African economic history 2 Annales : histoire, sciences sociales 2 Australian tax forum : a journal of taxation policy, law and reform 2 Biblioteca studio 2 Etats, fiscalités, économies : 16 - 18 juin 1983 2 Etudes de finances publiques : mélanges en l'honneur de Monsieur le professeur Paul Marie Gaudemet 2 Explorations in economic history : EEH 2 FinanzArchiv : public finance analysis 2 Fondazione Istituto Internazionale di Storia Economica F. Datini, Prato / 2 2 Göteborgs Universitets årsskrift 2 Histoire économique et financière de la France / Animation de la recherche 2 Mittelmeer und Kontinent 2 Palgrave studies in the history of finance 2 Routledge explorations in economic history 2
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Source
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ECONIS (ZBW) 632 EconStor 5
Showing 1 - 50 of 637
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Taxation in Africa from colonial times to present evidence from former French colonies 1900-2018
Cogneau, Denis; Dupraz, Yannick; Knebelmann, Justine; … - 2021
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Taxation’s Summer Blockbuster : A Review of Michael Keen & Joel Slemrod, Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages
Bank, Steven A. - 2021
In Rebellion, Rascals, and Revenue, Michael Keen and Joel Slemrod have written a fantastic book that collects and loosely organizes a treasure trove of anecdotes about tax systems, trivia, and events around the world and throughout history. In many respects the book, which endeavors to include...
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How Taxation Shaped Danish History
Koerver Schmidt, Peter; Nielsen, Jacob Graff; Vogt, Helle - 2021
Taxes have existed in Denmark since at least as far back as the earliest surviving written sources. This paper concerns the role taxation has had on shaping Danish society alongside the development of Danish democracy
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'Transfer Pricing and the Arm’s Length Principle After BEPS' : Book Review by Dr. Amir Pichhadze
Pichhadze, Amir - 2020
Well before the OECD's BEPS Project began, there has been an ongoing debate over whether the Arm's Length Principle (ALP) provides an adequate basis for determining the allocation of income between associated enterprises in cross-border controlled transactions, and whether the principle should...
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Employment structure and the rise of the modern tax system
Jensen, Anders - In: American economic review 112 (2022) 1, pp. 213-234
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Das Versprechen der Gleichheit : Steuern und soziale Ungleichheit in Deutschland von 1871 bis heute
Buggeln, Marc - 2022 - Erste Auflage, Originalausgabe
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...
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Tax and time : on the use and misuse of legal imagination
Infanti, Anthony C. - 2022
"In daily life and in tax law, time is taken for granted as something that is ever present but beyond our control. Time moves endlessly and relentlessly forward, constantly slipping from our grasp. But what if life were more like science fiction? What if we could, at will, move through time to...
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Banking crises and the modern tax state
Limberg, Julian - In: Socio-economic review 20 (2022) 1, pp. 29-54
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War and modern taxation
Frizell, Jakob - In: Global taxation : how modern taxes conquered the world, (pp. 43-66). 2022
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Von der Aufruhrsteuer bis zum Zehnten : fiskalische Raffinessen aus 5000 Jahren
Sahm, Reiner - 2022 - 3., durchgesehene Auflage
Dieses kleine Buch liefert historisch belegte Fakten ungewöhnlicher Maßnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditäten der Steuergesetzgebung werfen. Die kurzen, leicht...
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Piketty's dilemma : taxes in fourth-century Athens
Rohde, Dorothea - In: Capital in Classical Antiquity, (pp. 127-149). 2022
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Taxing difference in Peru and New Spain (16th-19th century) : fiscal petitions negotiating social differences and belonging
Albiez-Wieck, Sarah - 2022
"This book addresses the negotiation of categorizations in colonial societies in Spanish America from a new vantage point: fiscality. In early modern empires (poll) taxes were a significant factor to organize and perpetuate social inequalities. By this, fiscal categorizations had very concrete...
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History and taxation : the dialectical relationship between taxation and the political balance of power : 2021 EATLP Congress Antwerp, 3-4 June 2021
Essers, Peter H. J. (ed.) - European Assocation of Tax Law Professors / Annual … - 2022
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Employment Structure and the Rise of the Modern Tax System
Jensen, Anders - 2019
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...
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Employment Structure and the Rise of the Modern Tax System
Jensen, Anders - 2019
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...
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100 years of the modern German tax system : foundation, reforms, and challenges
Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413
The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...
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Employment structure and the rise of the modern tax system
Jensen, Anders - 2019
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The economic impact of tax changes, 1920-1939
Reynolds, Alan - In: The Cato journal : an interdisciplinary journal of … 41 (2021) 1, pp. 159-194
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Einleitung: Staatsfinanzen und Konflikt
Schönhärl, Korinna; Spoerer, Mark - In: Jahrbuch für Wirtschaftsgeschichte 62 (2021) 2, pp. 291-302
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Kommunaler und kollektiver Widerstand gegen fiskalische Abschöpfung in der alten Eidgenossenschaft (Schweiz vor 1800)
Schläppi, Daniel - In: Jahrbuch für Wirtschaftsgeschichte 62 (2021) 2, pp. 333-368
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Steuerzahlverhalten quantifizieren : die Entwicklung von Messmethoden und ihre politische Dimension am Beispiel von Günter Schmölders' Erfassung der Steuermoral
Schönhärl, Korinna - In: Jahrbuch für Wirtschaftsgeschichte 62 (2021) 2, pp. 473-503
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Rebellion, rascals, and revenue : tax follies and wisdom through the ages
Keen, Michael; Slemrod, Joel - 2021
"A gripping account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British...
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Property threats and the politics of anti-statism : the historical roots of contemporary tax systems in Latin America
Ondetti, Gabriel - 2021
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Taxation history, theory, law and administration
Shome, Parthasarathi - 2021
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Ancient taxation : the mechanics of extraction in comparative perpective
Valk, Jonathan (ed.); Soto Marín, Irene (ed.) - New York University / Institute for the Study of the … - 2021
"The studies collected in Ancient Taxation explore the extractive systems of twelve ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral...
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Rules, Contracts and Law Enforcement in the Ottoman Empire : The Case of Tax-Farming Contracts
Altay, Bora; Oğuz, Fuat - 2021 - 1st ed. 2021.
1 The Rule of Law in the Historical Context -- 2 The Institutional Change: Historical Background -- 3 Fundamental economic indicators of the Ottoman Economy -- 4 A comparison with European societies under the State Finance -- 5 Tax -farming contracts -- 6 Law and economics of tax-farming...
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Rules, contracts and law enforcement in the Ottoman Empire : the case of tax-farming contracts
Altay, Bora; Oğuz, Fuat - 2021
This book examines the role of institutions and law on the economic performance of the Ottoman Empire between 1500 and 1800. By focussing on the pre-industrial period, the transition to industrialisation and the mechanisms behind it can be explored. Particular attention is given to the...
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The general anti-avoidance rule : past, present, and future
Arnold, Brian J. (ed.) - 2021
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Taxation History, Theory, Law and Administration
Shome, Parthasarathi - 2021 - 1st ed. 2021.
Introduction to Taxation -- Part I: Selected History of Indian Taxation: Taxation in Ancient India -- Taxation Under the Mughals.-Taxation in Early British Period.-Taxation in Pre-independence Period—The Salt Tax -- Part II: Theory of Taxation: Principles of Taxation -- Market Behaviour of...
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Tax Incidence and Fiscal Systems : Some Problems on Tax Compared History in XIX and XX Centuries
Alves, José - 2018
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...
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A federal fiscal history : Canada, 1867–2017
Di Matteo, Livio - 2017
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The history and development of Canada's personal income tax : zero to 50 in 100 years
Watson, William G. (ed.); Clemens, Jason (ed.) - 2017
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The history of double taxation conventions in the pre-BEPS era
Lang, Michael (ed.); Reimer, Ekkehart (ed.) - 2020
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Uma pequena história da tributação e do federalismo fiscal no Brasil : a necessidade de uma reforma tributária justa e solidária
Oliveira, Fabrício Augusto de - 2020
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Revenue system in post-maurya and gupta times
Jha, Dwijendra Narayan - 2020
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1919 bis 2019: Von der Buch- und Betriebsprüfung zur modernen Außenprüfung
Gebbers, Harald - 2020 - 1. Auflage
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Economic complexity in the Ancient Near East : management of resources and taxation (third-second Millenium BC)
Mynářová, Jana (ed.); Alivernini, Sergio (ed.) - 2020
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Who pays for Canada? : taxes and fairness
Heaman, Elsbeth (ed.); Tough, David (ed.) - 2020
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Die deutsche Mehrwertsteuerlücke vom Ersten bis zum Zweiten Weltkrieg
Gabsch, Philipp - 2020
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Fiscal capacity and the colonial state in Asia and Africa, c. 1850-1960
Frankema, Ewout (ed.); Booth, Anne (ed.) - 2020
"This book examines the evolution of fiscal capacity in the context of colonial state formation and the changing world order between 1850 and 1960. Until the early nineteenth century, European colonial control over Asia and Africa was largely confined to coastal and island settlements, which...
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Theorie und Ideengeschichte der Steuergerechtigkeit : eine steuertheoretische, steuerrechtliche und politische Betrachtung
Sahm, Reiner - 2019
Steuergerechtigkeitskonzept als normativer Maßstab der Untersuchung -- Die Entwicklung der Steuergerechtigkeitsideen und -prinzipien: von Mitte des 17. bis Ende des 18. Jahrhunderts; ab Mitte des 19. Jahrhunderts und ihre Realisierung in den Steuerreformen bis in das frühe 20. Jahrhundert --...
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Taxation in Brazil in the Napoleonic Wars : neutrality, economy and the outcomes of a royal court in transit
Dominguez, Rodrigo da Costa; Carrara, Angelo Alves - In: Small and medium powers in global history : trade, …, (pp. 95-115). 2019
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Retrospektyva i sučasnist' opodaktuvannja v Ukraïni ta za kordonom : monohrafija
Kraus, Kateryna Mykolaïvna; Kraus, Natalija Mykolaïvna - 2019
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The federal estate tax : history, law, and economics
Joulfaian, David - 2019
Introduction -- A brief history -- Description of the tax -- Profile of taxpayers -- The beneficiaries -- Fiscal contribution -- Saving and labor related behavioral effects -- Other behavioral effects -- A critical assessment of the estate tax.
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La politica fiscale dell'Italia liberale (1861-1922)
Marongiu, Gianni - 2019
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Sveriges väg till högskatteland : utopi och verklighet under hundra år
Bergeskog, Anders - 2019
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Theorie und Ideengeschichte der Steuergerechtigkeit : eine steuertheoretische, steuerrechtliche und politische Betrachtung
Sahm, Reiner - 2019
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English taxation, 1640-1799 : an essay on policy and opinion
Kennedy, William - 2019
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Die Steuermoral weltweit : eine Artikelserie in der Frankfurter Allgemeinen Zeitung in den Jahren 1963/64
Schönhärl, Korinna - In: Moderner Kapitalismus : wirtschafts- und …, (pp. 475-492). 2019
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Civil war taxes : a documentary history, 1861-1900
Davis, John Martin - 2019
"During the Civil War, both the North and South were challenged by fiscal and monetary needs, but physical differences such as gold reserves, industrialization and the blockade largely predicted the war's outcome from the onset. To raise revenue for the war effort, every possible person,...
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