Tax introduction database
Welcome to the Tax Introduction Database (TID).
Here you find the TID data, the codebook, and publications based on TID.
TID contains information on the year and the mode of the first permanent introduction at the national level 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. Wherever possible, each data entry is supported by qualitative comment on the historical circumstances of tax introduction. TID is the most comprehensive dataset of its kind.
Funding by the EUI Research Council, the Robert Schuman Centre of Advanced Studies as well as the School of Transnational Governance is gratefully acknowledged.
