The divergent paths of tax development during different waves of democratization
The divergent paths of tax development during different waves of democratization
复制标题
不同民主化浪潮下税收发展的不同路径
DOI：
10.1017/s146810991800018x
复制
发表时间：
2018
影响因子：
1
通讯作者：
Junko Kato and Miki Toyofuku
中科院分区：
文献类型：
--
作者：
廣瀬陽子;鶴田順;加藤雅俊;中山茂樹;Junko Kato and Miki Toyofuku
税收是国家权力的重要组成部分，并随着现代化的发展而演变。尽管随着各国实现经济发展，预计税收制度将会趋同，但税收收入的规模和结构存在差异。一个反复出现的问题是，在民主国家，哪种税收主导着国家融资。一些学者将成熟的民主政体与累进所得税联系在一起，而另一些学者则发现，民主政体依赖于消费的累退税。本文通过对税收发展历史的考察，说明不同民主浪潮中的国家在现代化进程中走的是不同的税收发展道路。第一次和第二次民主化浪潮在十九世纪和二十世纪初确立了累进所得税，并继续依赖它。另一方面，新的民主化国家开始严重依赖增值税，增值税是在20世纪中叶，即第三次民主化浪潮开始前不久创新的。通过揭示现代税收的发展与民主化浪潮之间的联系，这项研究表明，现代化的轨迹塑造了不同的税制。
Taxation is a critical part of state power and has evolved with modernization. Although tax systems are expected to converge as countries achieve economic development, there are variations in the scale and structure of tax revenues. A recurring question is which tax dominates state financing in democracies. Some scholars associate mature democracies with progressive income taxation, and others find that democracies have relied on regressive taxation on consumption. Learning from the history of tax development, this paper illuminates that countries in different democratic waves followed divergent paths of tax development in the process of modernization. The first and second wave democratizers established progressive income taxation in the nineteenth and early twentieth centuries and continued to rely on it. On the other hand, newly democratized countries came to rely heavily on the value-added tax, which was innovated in the mid-twentieth century, shortly before the beginning of the third wave of democratization. By shedding new light on the linkage between the development of modern taxation and the waves of democratization, the study demonstrates that the trajectory of modernization has shaped different tax systems.