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This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments, Beyond Oil Revenue: The Case for Tax Reform and Making the Nigerian Tax System Globally Competitive.

"The definitive history of the effect of the income tax on the economy.Ever since 1913, when the United States first imposed the income tax via constitutional amendment, the top rate of that tax has determined the fate of the American economy. When the top rate has been high, as in the late 1910s, the 1930s, 1940s, 1950s, and 1970s, the response of those with money and capital has been to curtail real economic activity in favor of protecting assets and income streams. Huge declines have come to the economy in these circumstances. The most brutal example was the Great Depression itself. When the top tax rate has been cut and held at reduced levels--as in the 1920s, the 1960s, in the long boom of the 1980s and 1990s, and briefly in the late 2010s--astonishing reversals have occurred. The rich have brought their money out of hiding and put it to work in the economy. The huge swings in the American economy since 1913 have had an inverse relationship to income tax rates."--EBSCOhost e-book landing page.

Death taxes have been used in various forms in the United States, from a simple stamp tax to the complex estate tax currently in use. On June 7, 2001, President George W. Bush signed legislation that would abolish the federal estate tax in 2010. This would end a 200 year history of death taxes in the U.S., at least for one year, unless Congress changes that legislation. Experts are still debating whether Congress will take such action. This paper examines the history of death taxes, including stamp taxes, inheritance taxes, and estate taxes, in the U.S. and the reasons that death taxes were enacted. They were usually enacted as revenue raising provisions, but some feel that their potential for redistributing wealth is a better reason for their existence. This paper also examines the current estate tax and why such a tax on the wealthy has had the support of several wealthy and influential individuals.

The study of tax systems have been deeply discussed regarding the early modern period. However, there is a lack of comparative historical studies about the last two centuries in what respect the tax state developments. In our article we analyse the tax history of the last two hundred years for five countries, intending to analyse the mechanisms levied by the different governments to effciently collect more revenues and the power to coerce several economic agents as well as we reflect about the power of those agents to condition the tax political policies. ; info:eu-repo/semantics/publishedVersion