Employment structure and the rise of the modern tax system Anders Jensen
By: Jensen, Anders
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Material type: 
ArticlePublisher: 2022Subject(s): SISTEMA FISCAL | INGRESOS FISCALES | REDISTRIBUCION | EMPLEO | ANALISIS DE SERIES TEMPORALES
In:
The American Economic Review v. 112, n. 1, January 2022, p 213-234Summary: 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.
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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.
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