Tax Introduction Database (TID)

TID contains information on the year and the mode of the first permanent introduction at the national level of six major taxes (inheritance tax, personal income tax, corporate income tax, social security contributions, general sales tax and value added tax) in 220 countries, 1750-2018. Wherever possible, each data entry is supported by qualitative comment on the historical circumstances of tax introduction.

Data are available here: http://tid.seelkopf.eu

If you use this data please include the following two citations:

-- Seelkopf, Laura, Moritz Bubek, Edgars Eihmanis, Joseph Ganderson, Julian Limberg, Youssef Mnaili, Paula Zuluaga and Philipp Genschel. 2019. The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. Review of International Organizations (Online First):

http://dx.doi.org/10.1007/s11558-019-09359-9

-- Genschel, Philipp and Laura Seelkopf. 2019. Codebook – Tax Introduction Dataset (TID).

You can send us any publication based on TID and we will list it on the TID homepage (tid@seelkopf.eu).

14.05.2019