This article describes the new Tax Introduction Dataset (TID). Listing the year and the mode of the first permanent introduction of six major taxes (inheritance tax, personal income tax, corporate income tax, social security contributions, general sales tax and value added tax) in 220 countries, 1750–2018, TID is the most comprehensive dataset of its kind. The comprehensiveness of our measure is of critical value to empirical work on the causes of tax innovation and its consequences for state, society and economy. In this paper, we explain the selection of our tax sample and the structure of the dataset, descriptively map temporal and regional patterns of tax introductions around the world, and draw on TID to investigate associations between tax introductions and economic development, war, and democratization.

本文介绍了新的“税收介绍”数据集（TID）。在1750-2018年间列出220个国家/地区的六种主要税种（遗产税，个人所得税，公司所得税，社会保障缴费，一般销售税和增值税）的年份和首次永久性征收的方式，TID为同类中最全面的数据集。我们的措施的全面性对关于税收创新起因及其对国家，社会和经济的后果的经验工作具有至关重要的价值。在本文中，我们解释了税收样本的选择和数据集的结构，描述性地绘制了世界范围内税收引入的时间和区域模式，并利用TID来研究税收引入与经济发展，战争和民主化之间的关联。