The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide

  • Laura SeelkopfEmail author
  • Moritz Bubek
  • Edgars Eihmanis
  • Joseph Ganderson
  • Julian Limberg
  • Youssef Mnaili
  • Paula Zuluaga
  • Philipp Genschel


This article describes the new Tax Introduction Dataset (TID). Listing the year and the mode of the first permanent introduction of six major taxes (inheritance tax, personal income tax, corporate income tax, social security contributions, general sales tax and value added tax) in 220 countries, 1750–2018, TID is the most comprehensive dataset of its kind. The comprehensiveness of our measure is of critical value to empirical work on the causes of tax innovation and its consequences for state, society and economy. In this paper, we explain the selection of our tax sample and the structure of the dataset, descriptively map temporal and regional patterns of tax introductions around the world, and draw on TID to investigate associations between tax introductions and economic development, war, and democratization.


Fiscal sociology Tax introduction dataset Economic development War Democratization Globalization State building 



The authors would like to thank Guy Whitten, Florian Hollenbach, Christine Lipsmeyer, Didac Queralt, Pablo Beramendi, Melissa Rogers,Carles Boix, José Cheibub, Lucy Martin, Ken Scheve, Hilary Appel, Ewout Frankema, Klaus Schlichte, Suthan Krishnarajan, participants at EPSA 2017/8, ECPR 2018, workshops in Bremen and Vienna, as well as Axel Dreher and three anonymous referees for very helpful comments. The authors gratefully acknowledge funding by the EUI Research Council, 2016–2018, the Robert Schuman Centre for Advanced Studies, and the School of Transnational Governance.

Supplementary material

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Authors and Affiliations

  • Laura Seelkopf
    • 1
    Email author
  • Moritz Bubek
    • 2
  • Edgars Eihmanis
    • 3
  • Joseph Ganderson
    • 3
  • Julian Limberg
    • 1
  • Youssef Mnaili
    • 3
  • Paula Zuluaga
    • 3
  • Philipp Genschel
    • 3
    • 4
  1. 1.Geschwister-Scholl-Institut für PolitikwissenschaftLudwig-Maximilians-Universität MünchenMunichGermany
  2. 2.LudwigsburgGermany
  3. 3.European University InstituteSan Domenico di FiesoleItaly
  4. 4.Jacobs University Bremen gGmbHBremenGermany

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