Employment Structure and the Rise of the Modern Tax System
利用覆盖100个国家及美国、墨西哥长期时间序列的新微观数据库，发现随着经济发展，所得税免征门槛在收入分布中下移，且与雇员就业份额的增长同步，表明雇员占比上升通过扩大第三方覆盖收入推动了所得税基扩张。
This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico ( 1960–2010) to document how the modern tax system arises over development. I establish a new set of stylized facts, which show that the income tax exemption threshold decreases in the income distribution as a country develops, tracking growth in the employee share of employment that occurs gradually further down the income distribution. Additional evidence supports the interpretation that the rise in third-party covered income through increases in employee share drives expansions of the income tax base over development.