Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- Part II Tax Law in Context
- 5 Tax, Work and Family
- 6 Taxation of Saving and Wealth
- 7 Corporate and Business Taxation
- 8 Tax, Charity and Philanthropy
- 9 Administration, Compliance and Avoidance
- Part III The Tax State in the Global Digital Era
- References
- Index
5 - Tax, Work and Family
from Part II - Tax Law in Context
Published online by Cambridge University Press: 01 September 2022
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- Part II Tax Law in Context
- 5 Tax, Work and Family
- 6 Taxation of Saving and Wealth
- 7 Corporate and Business Taxation
- 8 Tax, Charity and Philanthropy
- 9 Administration, Compliance and Avoidance
- Part III The Tax State in the Global Digital Era
- References
- Index
Summary
The tax state of the twentieth century succeeded because it harnessed tax revenues from workers. The application of income taxes on wages, social security taxes levied on workers and employers, or even broad-based consumption taxes was impossible before the existence of a mass labour market delivering wages higher than subsistence level. When waged work became widespread in the industrialising economies of the twentieth century, governments gradually overcame barriers to successful taxation of labour income.
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- Tax and Government in the 21st Century , pp. 113 - 143Publisher: Cambridge University PressPrint publication year: 2022