The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide
Who was the first to introduce a modern tax - Brazil or the United States? What tax came first - the General Sales Tax or Social Security Contributions? And do tax states have to be sovereign? Find out this and more in "The Rise of Modern Taxation"
This is a very nice paper introducing a new dataset on the rise of modern taxation (for 220 countries over the period 1750-2017). Which country was the first to introduce a particular tax? What tax came first? Great source for applied empirical work: