Header

UZH-Logo

Maintenance Infos

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


Emmenegger, Patrick; Leemann, Lucas; Walter, André (2020). No direct taxation without new elite representation: Industrialization and the domestic politics of taxation. European Journal of Political Research:Epub ahead of print.

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.

Statistics

Citations

Dimensions.ai Metrics

Altmetrics

Downloads

1 download since deposited on 11 Jan 2021
1 download since 12 months
Detailed statistics

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:17 July 2020
Deposited On:11 Jan 2021 09:42
Last Modified:12 Jan 2021 21:02
Publisher:Wiley-Blackwell Publishing, Inc.
ISSN:0304-4130
OA Status:Closed
Publisher DOI:https://doi.org/10.1111/1475-6765.12410

Download

Closed Access: Download allowed only for UZH members

Content: Accepted Version
Language: English
Filetype: PDF - Registered users only until 26 June 2022
Size: 2MB
View at publisher
Embargo till: 2022-06-26
Content: Accepted Version
Language: English
Filetype: PDF (Appendix) - Registered users only until 26 June 2022
Size: 1MB
Embargo till: 2022-06-26