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International Trade, the Great War, and the Origins of Taxation: Sister Republics Parting Ways


Emmenegger, Patrick; Walter, André (2022). International Trade, the Great War, and the Origins of Taxation: Sister Republics Parting Ways. Swiss Political Science Review = Schweizerische Zeitschrift für Politikwissenschaft, 28(4):585-603.

Abstract

The First World War was a watershed moment for the development of the modern tax state. Yet, whereas the tax yield strongly increased in this period, little is known about how the tax mix changed, in particular regarding the turn to direct taxation. Examining the two ‘Sister Republics’ Switzerland and the USA, this paper demonstrates that tax reforms in this critical period for modern tax systems were conditioned by coalitions among producer groups, which had already come into existence before the war. Most notably, farmers and their position on international trade were important in shaping coalitions on the turn to direct taxation. The Great War's main role was to temporarily interrupt (Switzerland) or cement (USA) the tax system's reorientation. The paper thus shows that war-induced tax reforms have a lasting impact on the tax mix only if powerful coalitions support these reforms independently of the war effort.

Abstract

The First World War was a watershed moment for the development of the modern tax state. Yet, whereas the tax yield strongly increased in this period, little is known about how the tax mix changed, in particular regarding the turn to direct taxation. Examining the two ‘Sister Republics’ Switzerland and the USA, this paper demonstrates that tax reforms in this critical period for modern tax systems were conditioned by coalitions among producer groups, which had already come into existence before the war. Most notably, farmers and their position on international trade were important in shaping coalitions on the turn to direct taxation. The Great War's main role was to temporarily interrupt (Switzerland) or cement (USA) the tax system's reorientation. The paper thus shows that war-induced tax reforms have a lasting impact on the tax mix only if powerful coalitions support these reforms independently of the war effort.

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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 > Political Science and International Relations
Uncontrolled Keywords:Political Science and International Relations
Language:English
Date:16 September 2022
Deposited On:27 Feb 2023 11:08
Last Modified:28 Mar 2024 02:40
Publisher:Wiley-Blackwell Publishing, Inc.
ISSN:1424-7755
OA Status:Hybrid
Free access at:Publisher DOI. An embargo period may apply.
Publisher DOI:https://doi.org/10.1111/spsr.12541
  • Content: Published Version
  • Licence: Creative Commons: Attribution 4.0 International (CC BY 4.0)