Income taxes and redistribution in the early twentieth century

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 correspondin...

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Detalles Bibliográficos
Autores: Torregrosa Hetland, Sara, Sabaté, Oriol
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2025
País:España
Institución:Universidad San Jorge (USJ)
Repositorio:Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
OAI Identifier:oai:academica-e.unavarra.es:2454/54496
Acceso en línea:https://hdl.handle.net/2454/54496
Access Level:acceso abierto
Palabra clave:Income tax
Progressivity
Taxation
Redistribution
World wars
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spelling Income taxes and redistribution in the early twentieth centuryTorregrosa Hetland, SaraSabaté, OriolIncome taxProgressivityTaxationRedistributionWorld warsThis 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.Jan Wallanders och Tom Hedeliusstiftelse, Grant/Award Number: P18-0034; Vetenskapsrådet, Grant/Award Number:2018-01269; Ramón y Cajal grant, funded by MCIU/AEI/10.13039/501100011033 and by FSE+, Grant/Award Number:RYC2022-037917-I; Marie Skłodowska-Curie grant, Grant/Award Number: No752163; Beatriu de Pinós Fellowship Programme, Grant/Award Number: 2019 BP00039WileyEconomíaEkonomia2025info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/ziphttps://hdl.handle.net/2454/54496reponame:Academica-e. Repositorio Institucional de la Universidad Pública de Navarrainstname:Universidad San Jorge (USJ)Inglésinfo:eu-repo/grantAgreement/European Commission/Horizon 2020 Framework Programme/752163© 2025 The Author(s). This is an open access article under the terms of the Creative Commons Attribution License.https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessoai:academica-e.unavarra.es:2454/544962026-06-17T12:41:47Z
dc.title.none.fl_str_mv Income taxes and redistribution in the early twentieth century
title Income taxes and redistribution in the early twentieth century
spellingShingle Income taxes and redistribution in the early twentieth century
Torregrosa Hetland, Sara
Income tax
Progressivity
Taxation
Redistribution
World wars
title_short Income taxes and redistribution in the early twentieth century
title_full Income taxes and redistribution in the early twentieth century
title_fullStr Income taxes and redistribution in the early twentieth century
title_full_unstemmed Income taxes and redistribution in the early twentieth century
title_sort Income taxes and redistribution in the early twentieth century
dc.creator.none.fl_str_mv Torregrosa Hetland, Sara
Sabaté, Oriol
author Torregrosa Hetland, Sara
author_facet Torregrosa Hetland, Sara
Sabaté, Oriol
author_role author
author2 Sabaté, Oriol
author2_role author
dc.contributor.none.fl_str_mv Economía
Ekonomia
dc.subject.none.fl_str_mv Income tax
Progressivity
Taxation
Redistribution
World wars
topic Income tax
Progressivity
Taxation
Redistribution
World wars
description 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.
publishDate 2025
dc.date.none.fl_str_mv 2025
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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status_str publishedVersion
dc.identifier.none.fl_str_mv https://hdl.handle.net/2454/54496
url https://hdl.handle.net/2454/54496
dc.language.none.fl_str_mv Inglés
language_invalid_str_mv Inglés
dc.relation.none.fl_str_mv info:eu-repo/grantAgreement/European Commission/Horizon 2020 Framework Programme/752163
dc.rights.none.fl_str_mv https://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
rights_invalid_str_mv https://creativecommons.org/licenses/by/4.0/
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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dc.publisher.none.fl_str_mv Wiley
publisher.none.fl_str_mv Wiley
dc.source.none.fl_str_mv reponame:Academica-e. Repositorio Institucional de la Universidad Pública de Navarra
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instname_str Universidad San Jorge (USJ)
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