Tax farming and the origins of state capacity in England and France

How did modern and centralized fiscal institutions emerge? We develop a model that explains (i) why pre-industrial states relied on private individuals to collect taxes; (ii) why after 1600 both England and France moved from competitive methods for collecting revenues to allocating the right to coll...

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Veröffentlicht in:	Explorations in economic history 2014-01, Vol.51, p.1-20
Hauptverfasser:	Johnson, Noel D., Koyama, Mark
Format:	Artikel
Sprache:	eng
Schlagworte:	Comparative studies Economic history England Farming Fiscal capacity France French Revolution Investment Standardization State capacity Tax collection Tax collections Tax farming Tax rules Tax systems Taxation Transaction costs United Kingdom
Online-Zugang:	Volltext
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