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Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation | Semantic Scholar

Global taxation

The volume analyses the rise of modern taxation around the world from the late eighteenth century to today. It is based on a new ‘Tax Introduction Dataset’ that records the historical dates of first…

Political Economy of Taxation

This review uses theories of political economy to provide an analytical history of systems of taxation, focusing on the determinants of total tax revenue, tax structure, and tax administration. We…