Income taxes and redistribution in the early twentieth century

Date

2025-06-26

Authors

Director

Publisher

Wiley
Acceso abierto / Sarbide irekia
Artículo / Artikulua
Versión publicada / Argitaratu den bertsioa

Project identifier

  • European Commission/Horizon 2020 Framework Programme/752163/ openaire
Impacto
OpenAlexGoogle Scholar
cited by count

Abstract

This paper examines the distributive effects of personal income taxation in Sweden, the United Kingdom, and the United States during the first half of the 20th century. We estimate the evolution of marginal and average effective tax rates across the income distribution and calculate the corresponding indices of progressivity and redistribution. Our results show that redistribution through income taxation increased during the period with varying intensity and mechanisms. During World War I, this was a joint effect of increases in the amount of revenue collected and progressivity. In contrast, during World War II, revenue increased again but progressivity diminished.

Description

Keywords

Income tax, Progressivity, Taxation, Redistribution, World wars

Department

Economía / Ekonomia

Faculty/School

Degree

Doctorate program

item.page.cita

Torregrosa-Hetland, S., Sabaté, O. (2025) Income taxes and redistribution in the early twentieth century. The Economic History Review, 1-27. https://doi.org/10.1111/ehr.70026.

item.page.rights

© 2025 The Author(s). This is an open access article under the terms of the Creative Commons Attribution License.

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