Tax introduction database (TID)

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dc.contributor.authorGENSCHEL, Philipp
dc.contributor.authorSEELKOPF, Laura
dc.coverage.spatial220 countries
dc.coverage.temporal1750-2018
dc.date.accessioned2019-12-04T17:04:50Z
dc.date.available2019-12-04T17:04:50Z
dc.date.created2019
dc.date.issued2019
dc.description1 data file; 5 documentation files
dc.description.abstractThe Tax Introduction Dataset (TID) consists of data on the year of the first permanent introduction at the national level of government of six major taxes, as well as on the top statutory tax rate for that year. The six taxes are the personal income tax (PIT), the corporate income tax (CIT), the inheritance tax (INH), compulsory social security contributions (SSC), the general sales tax (GST), and the value added tax (VAT). The dataset covers 220 former and current countries worldwide. Countries are independent states with full sovereignty over domestic and fiscal affairs that existed at any point between 1750 and 2018. For each country the dataset reports whether the tax introduction was preceded by the introduction of the same tax at the subnational level. For each country that did not introduce a tax, the dataset reports whether the country inherited that tax from its historical predecessor (i.e. from a colonial power or other state that the country historically gained its independence from) or was simply never introduced. Each entry is linked to a source. Wherever possible, contextual information is provided in a comment section accompanying each data entry.
dc.formatComma Separated Value (CSV) file
dc.format.mimetypetext/csv
dc.identifier.otherEUI_ResData_00022_SPS
dc.identifier.urihttps://hdl.handle.net/1814/65326
dc.language.isoen
dc.orcid.uploadTRUE
dc.publisherEuropean University Institute
dc.relation.ispartofseriesEUI Research Dataen
dc.relation.ispartofseries2019en
dc.relation.ispartofseriesDepartment of Political and Social Sciencesen
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.licenseCreative Commons Attribution 4.0 International 
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectStatistical data
dc.subjectTaxation
dc.subject.classificationAA-FF
dc.subject.ddc310
dc.subject.lcshTaxation
dc.subject.lcshTaxation -- Economic aspects
dc.subject.lcshFinance, Public
dc.titleTax introduction database (TID)
dc.typeDataset
dspace.entity.typePublication
eui.subscribe.skiptrue
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person.identifier.orcid0000-0002-0317-6859
person.identifier.orcid0000-0002-2251-3830
person.identifier.other37620
person.identifier.other39504
relation.isAuthorOfPublicationd2d6a589-52ca-4607-a057-5ab99a91bffb
relation.isAuthorOfPublication8e8f87c9-79a3-426d-b30b-73dbf8ae286d
relation.isAuthorOfPublication.latestForDiscoveryd2d6a589-52ca-4607-a057-5ab99a91bffb
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TID 2019.csv
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readme.txt
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TID_codebook_May_2019.pdf
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TID_short_variable_descriptions.pdf
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TID_source_reference_book.pdf
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