The browser you are using is not supported by this website. All versions of Internet Explorer are no longer supported, either by us or Microsoft (read more here: https://www.microsoft.com/en-us/microsoft-365/windows/end-of-ie-support).

Please use a modern browser to fully experience our website, such as the newest versions of Edge, Chrome, Firefox or Safari etc.

Sara Torregrosa Hetland . Photo

Sara Torregrosa Hetland

Senior lecturer

Sara Torregrosa Hetland . Photo

Income taxes and redistribution in the early twentieth century

Author

  • Sara Torregrosa Hetland
  • Oriol Sabaté

Summary, in English

This paper examines the distributive effects of personal income taxation in Sweden, the United Kingdom, and the United States during the first half of the 20th century. We estimate the evolution of marginal and average effective tax rates across the income distribution and calculate the corresponding indices of progressivity and redistribution. Our results show that redistribution through income taxation increased during the period with varying intensity and mechanisms. During World War I, this was a joint effect of increases in the amount of revenue collected and progressivity. In contrast, during World War II, revenue increased again but progressivity diminished.

Department/s

  • Department of Economic History
  • Growth, technological change, and inequality

Publishing year

2025

Language

English

Publication/Series

Economic History Review

Document type

Journal article

Publisher

Wiley-Blackwell

Topic

  • Economic History

Status

Inpress

ISBN/ISSN/Other

  • ISSN: 1468-0289