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Employment Structure and the Rise of the Modern Tax System
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Journal Article
Employment Structure and the Rise of the Modern Tax System
2022
Overview
This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870– 2010) and Mexico (1960– 2010) to document how the modern tax system arises over development. I establish a new set of stylized facts, which show that the income tax exemption threshold decreases in the income distribution as a country develops, tracking growth in the employee share of employment that occurs gradually further down the income distribution. Additional evidence supports the interpretation that the rise in third-party covered income through increases in employee share drives expansions of the income tax base over development.
Publisher
American Economic Association
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