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No direct taxation without new elite representation: Industrialization and the domestic politics of taxation


Emmenegger, Patrick; Leemann, Lucas; Walter, André (2021). No direct taxation without new elite representation: Industrialization and the domestic politics of taxation. European Journal of Political Research, 60(3):648-669.

Abstract

The nineteenth century marked the founding period of modern public finance. We examine the domestic and non‐war related determinants of direct taxation in this early democratic period and in a state building context. We argue that the reasons for the expansion of direct taxation can be found in the political competition between different elite groups in the context of industrialization. Systematically differentiating between economic and political arenas, we 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 through the representative system or by extra‐parliamentary means. In addition, we demonstrate that these processes are directly linked to public investments in policy areas related to the interests of new economic elites such as public education. 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

The nineteenth century marked the founding period of modern public finance. We examine the domestic and non‐war related determinants of direct taxation in this early democratic period and in a state building context. We argue that the reasons for the expansion of direct taxation can be found in the political competition between different elite groups in the context of industrialization. Systematically differentiating between economic and political arenas, we 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 through the representative system or by extra‐parliamentary means. In addition, we demonstrate that these processes are directly linked to public investments in policy areas related to the interests of new economic elites such as public education. 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:Journal Article, refereed, original work
Communities & Collections:06 Faculty of Arts > Institute of Political Science
Dewey Decimal Classification:320 Political science
Scopus Subject Areas:Social Sciences & Humanities > Sociology and Political Science
Uncontrolled Keywords:sociology and political science democracy, elites, taxation, state building, industrialization, politics of growth/development
Language:English
Date:1 August 2021
Deposited On:11 Jan 2021 09:42
Last Modified:26 Jun 2022 00:00
Publisher:Wiley-Blackwell Publishing, Inc.
ISSN:0304-4130
OA Status:Green
Publisher DOI:https://doi.org/10.1111/1475-6765.12410

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Download PDF  'No direct taxation without new elite representation: Industrialization and the domestic politics of taxation'.
Preview
Content: Accepted Version
Language: English
Filetype: PDF (Appendix)
Size: 1MB
Licence: Creative Commons: Attribution 4.0 International (CC BY 4.0)