Broadening the State: Policy Responses to the Introduction of the Income Tax
We present new evidence about a mechanism - the broadening of the tax base - through which governments increase state capacity. Our difference-in-differences identification strategy exploits the staggered introduction of the income tax across twentieth-century US states. We find that tax broadening...
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| Veröffentlicht in: | NBER Working Paper Series 2015, p.21373 |
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| creator | Dincecco, Mark |
| description | We present new evidence about a mechanism - the broadening of the tax base - through which governments increase state capacity. Our difference-in-differences identification strategy exploits the staggered introduction of the income tax across twentieth-century US states. We find that tax broadening is associated with 1) a significant increase in total revenues and 2) a significant increase in total government expenditures, and in particular spending on public goods in education and health. We show suggestive evidence that political ideology affects policy responses to the broadening of the tax base |
| doi_str_mv | 10.3386/w21373 |
| format | Article |
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| identifier | ISSN: 0898-2937 |
| ispartof | NBER Working Paper Series, 2015, p.21373 |
| issn | 0898-2937 |
| language | eng |
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| source | National Bureau of Economic Research Publications; Alma/SFX Local Collection |
| subjects | 20th century Economic theory Education Expenditures Government Government spending Governors Hypotheses Ideology Income taxes Laboratories Per capita Politics Reforms Tax base Tax reform Taxation Trends |
| title | Broadening the State: Policy Responses to the Introduction of the Income Tax |
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