000			01480nab a2200253 c 4500
999			_c145735 _d145735
003			ES-MaIEF
005			20220325132646.0
007			ta
008			220325t2022 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_969701 _aJensen, Anders
245		0	_aEmployment structure and the rise of the modern tax system _c Anders Jensen
260			_c2022
500			_aResumen.
504			_aBibliografía.
520			_aThis 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.
650		4	_948426 _aSISTEMA FISCAL
650		4	_947378 _aINGRESOS FISCALES
650		4	_aREDISTRIBUCION _948219
650			_aEMPLEO _943494
650		4	_925832 _aANALISIS DE SERIES TEMPORALES
773	0		_9167050 _oOP 234/2022/1 _tThe American Economic Review _w(IEF)103372 _x 0002-8282 _gv. 112, n. 1, January 2022, p 213-234
942			_cART