The Evolution of Taxation and Tax Competition

In this project, I investigate with Patrick Emmenegger and Lucas Leemann how the composition of public revenue evolved during the 19th and 20th century and how political institutions shape taxation with focus on direct taxation in the Swiss cantons 1830-1980. In addition, we examine how tax competition emerged in the context of the increasing economic and political integration within states. To address these issues, we have compiled a new data set including budget data, political institutions, and the ideological composition of cantonal governments. Future projects will focus on early democratization in Europe, electoral/parliamentary institutions, and public spending patterns.