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Intra-elite competition and the domestic determinants of direct taxation


Emmenegger, Patrick; Leemann, Lucas; Walter, André (2019). Intra-elite competition and the domestic determinants of direct taxation. In: Swiss Political Science Association. Annual Meeting, Zürich, 14 February 2019 - 16 February 2019.

Abstract

This paper examines the domestic and non-war related determinants of the expansion of direct taxation in an early democratic context. We argue that the reasons for this expansion can be found in the political competition between different elite groups in the context of industrialization. In contrast to the existing literature, we systematically differentiate between intra-elite competition in the economic and political arenas, which allows us to show that intra-elite competition in industrializing economies leads to higher levels of direct taxation only if the new economic elites are able to translate their economic power into the political arena, either by parliamentary or extra-parliamentary means. Finally, these processes are directly linked to public investment in policy areas related to the interests of new elites. Our analysis is based on novel subnational data from the period 1850 to 1910, enabling us to concentrate on the domestic determinants of direct taxation.

Abstract

This paper examines the domestic and non-war related determinants of the expansion of direct taxation in an early democratic context. We argue that the reasons for this expansion can be found in the political competition between different elite groups in the context of industrialization. In contrast to the existing literature, we systematically differentiate between intra-elite competition in the economic and political arenas, which allows us to show that intra-elite competition in industrializing economies leads to higher levels of direct taxation only if the new economic elites are able to translate their economic power into the political arena, either by parliamentary or extra-parliamentary means. Finally, these processes are directly linked to public investment in policy areas related to the interests of new elites. Our analysis is based on novel subnational data from the period 1850 to 1910, enabling us to concentrate on the domestic determinants of direct taxation.

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Additional indexing

Item Type:Conference or Workshop Item (Paper), not_refereed, original work
Communities & Collections:06 Faculty of Arts > Institute of Political Science
Dewey Decimal Classification:320 Political science
Language:English
Event End Date:16 February 2019
Deposited On:15 Jan 2020 10:16
Last Modified:27 Nov 2020 07:32
Additional Information:SPSA Annual Conference 2019
OA Status:Closed
Related URLs:https://www.swiss-conferences.com/conferences/swiss-political-science-association-annual-congress (Organisation)
https://www.svpw-assp.ch/home/

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