Taxation and Economic Management in the Western Nations

Trends in the tax revenues of five Western nations from 1900 to 1978 are examined. As tax revenues have increased from 10 to 40 percent of gross national product (GNP), indirect taxes have proportionately declined, displaced by social insurance and direct taxes. More of the tax burden is being paid by employers; sales and value-added taxes have become more important among indirect taxes; income taxes have displaced wealth taxes among the direct tax forms. Changes in tax administration, economic impact, and the politics of taxation are examined as possible limitations on the further growth of taxation and economic management by taxation. It is argued that the marked increase in the tax/GNP ratio cannot be regarded as having a proportionate impact on the ability of governments to manage economic performance by taxes

Ad valorem tax · Direct tax · Double taxation · Economic policy · Economics · Gross income · Indirect tax · Labour economics · Public economics · Revenue · State income tax · Tax deferral · Tax reform · Tax revenue · Value-added tax · Finance · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Taxation and Compliance Studies

• The state and fiscal crisis in advanced industrial democracies

  Open Access•Desmond S King, Desmond King et al.•International Journal of Urban…•1988

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• The State and Fiscal Sociology

  John L Campbell•Annual Review of Sociology•1993

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• The evolution of tax structures

  Open Access•James E Alt, James Ε Alt•Public Choice•1983

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• Tax Structure and Public Spending ‐ Or How the Electorate Is Deceived into Paying for Bigger Public Spending than It Really Wants

  Open Access•Ole P Kristensen•Scandinavian Political Studies•1986

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• Historical Statistics of the United States, Colonial Times to 1957

  Michael G Hall, U S Bureau Of The Census et al.•The William and Mary Quarterly•1964

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