Employment Structure and the Rise of the Modern Tax System
NBER WORKING PAPER SERIES EMPLOYMENT STRUCTURE AND THE RISE OF THE MODERN TAX SYSTEM Anders Jensen Working Paper 25502 http://www.nber.org/papers/w25502 NATIONAL BUREAU OF ECONOMIC RESEARCH 1050 Massachusetts Avenue Cambridge, MA 02138 January 2019 I thank Oriana Bandiera, Tim Besley, Henrik Kleven and Emmanuel Saez for relentless support on this project. I am grateful to David Autor, Alan Auerbach, Pierre Bachas, Michael Best, Lucie Gadenne, Francois Gerard, Michael Keen, Asim Khwaja, Wojciech Kopczuk, Camille Landais, Joana Naritomi, Paul Niehaus, Ben Olken, Torsten Persson, Jim Poterba, Dina Pomeranz, Roger Gordon, Joel Slemrod, Johannes Spinnewijn, Stefanie Stantcheva, John Van Reenen, Hans- Joachim Voth, Danny Yagan, Gabriel Zucman, as well as seminar participants at Chicago Harris, Columbia, Harvard, HKS, IIES, MIT, Northwestern, Stanford, Toulouse School of Economics, UC Berkeley, UC San Diego, UCLA, University of Michigan, University of Zurich, Warwick, Yale, and ZEW, for helpful comments. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research. NBER working papers are circulated for discussion and comment purposes. They have not been peer-reviewed or been subject to the review by the NBER Board of Directors that accompanies official NBER publications. © 2019 by Anders Jensen. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source. Employment Structure and the Rise of the Modern Tax System Anders Jensen NBER Working Paper No. 25502 January 2019 JEL No. D31,H11,H21,H24,H26,H71,O15,O22 ABSTRACT This paper studies how the transition from self-employment to employee-jobs over the long run of development explains growth in income tax capacity.
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