The Origins of Tax Systems: A French‐American Comparison1

  title={The Origins of Tax Systems: A French‐American Comparison1},
  author={Kimberly J Morgan and Monica Prasad},
  journal={American Journal of Sociology},
  pages={1350 - 1394}
This article examines the origins of tax systems. Through a historical comparison of France and the United States, and analysis of several shadow cases, the article explains why the United States has relied more heavily on progressive income taxation than France, which has favored regressive sales taxes. This study traces the origins of these two tax systems to the early 20th century, arguing that decisions about tax structure were shaped by resistance to the concentration of economic power in… 

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