Risk, Transaction Costs, and Tax Assignment
Government Finance in the Ottoman Empire
Bibliographic Data
| ID | 10101673 |
|---|---|
| Authors | Metin M Cosgel (0000-0002-1249-1535, University of Connecticut, corresponding author), Thomas J Miceli (0000-0002-6289-9280, University of Connecticut) |
| Year | 2005 |
| Volume | 65 |
| Issue | 3 |
| Pages | 806-821 |
| Publication date | 2005-08-26 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Journal of Economic History (JOURNAL) |
| Journal identifiers | ISSN: 0022-0507 • E-ISSN: 1471-6372 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s002205070500029x |
| OpenAlex | W2003682302 |
| Language | EN |
| Citations received | 12 |
| References cited | 12 |
Risk and transaction costs often provide competing explanations of institutional outcomes. In this article we argue that they offer opposing predictions regarding the assignment of fixed and variable taxes in a multi-tiered governmental structure. Although the central government can pool regional risks from variable taxes, local governments can measure variable tax bases more accurately. Evidence on tax assignment from the mid-sixteenth-century Ottoman Empire supports the transaction cost explanation, suggesting that risk matters less because insurance can be obtained in a variety of ways
Business · Database transaction · Economics · Government (linguistics · Macroeconomics · Public economics · Public finance · Transaction cost · Variable (mathematics · Variety (cybernetics · Computer Science · Culture, Economy, and Development Studies · Finance · Historical Economic and Social Studies · Islamic Finance and Banking Studies
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Risk, transaction costs, and the organization of medieval agriculture
Efficiency and Continuity in Public Finance
Contractual Mix in Southern Agriculture since the Civil War
| Unique citing works | 12 |
|---|---|
| Citations per year | 0,55 |
| Citation span | 2004 - 2026 (23) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 12 |