Effects of the taxation of wealth in Athens in the fourth century BC
Lyttkens, Carl Hampus LU
(1992)
In Scandinavian Economic History Review
40(2).
p.3-20
- Abstract
- In the fourth century B.C., Athenians were often accused of avoiding their civic obligations and of concealing their wealth.1 These attested cases show that economic behaviour in classical Athens could be affected by taxation. The purpose of the present study is to systematically explore the economic incentives resulting from the taxation of wealth. The first issue is the effects of the property taxes on the relative attractiveness of different assets. An important influence is the incentive to avoid taxation, and it will also be demonstrated that the marginal rate of taxation could be quite large. In addition, the difference in treatment between citizens and foreigners will be investigated, as well as some implications of the irregular... (More)
- In the fourth century B.C., Athenians were often accused of avoiding their civic obligations and of concealing their wealth.1 These attested cases show that economic behaviour in classical Athens could be affected by taxation. The purpose of the present study is to systematically explore the economic incentives resulting from the taxation of wealth. The first issue is the effects of the property taxes on the relative attractiveness of different assets. An important influence is the incentive to avoid taxation, and it will also be demonstrated that the marginal rate of taxation could be quite large. In addition, the difference in treatment between citizens and foreigners will be investigated, as well as some implications of the irregular nature of the taxes on wealth. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/8314972
- author
- Lyttkens, Carl Hampus
LU
- organization
- publishing date
- 1992
- type
- Contribution to journal
- publication status
- published
- subject
- in
- Scandinavian Economic History Review
- volume
- 40
- issue
- 2
- pages
- 3 - 20
- publisher
- Routledge
- external identifiers
-
- scopus:0039032776
- ISSN
- 0358-5522
- DOI
- 10.1080/03585522.1992.10408249
- project
- The Economics of Ancient Greece
- language
- English
- LU publication?
- yes
- id
- 3d9411d8-68a9-44b3-bdf3-33e68a832cc3 (old id 8314972)
- date added to LUP
- 2016-04-01 17:03:29
- date last changed
- 2023-11-14 22:48:52
@article{3d9411d8-68a9-44b3-bdf3-33e68a832cc3,
abstract = {{In the fourth century B.C., Athenians were often accused of avoiding their civic obligations and of concealing their wealth.1 These attested cases show that economic behaviour in classical Athens could be affected by taxation. The purpose of the present study is to systematically explore the economic incentives resulting from the taxation of wealth. The first issue is the effects of the property taxes on the relative attractiveness of different assets. An important influence is the incentive to avoid taxation, and it will also be demonstrated that the marginal rate of taxation could be quite large. In addition, the difference in treatment between citizens and foreigners will be investigated, as well as some implications of the irregular nature of the taxes on wealth.}},
author = {{Lyttkens, Carl Hampus}},
issn = {{0358-5522}},
language = {{eng}},
number = {{2}},
pages = {{3--20}},
publisher = {{Routledge}},
series = {{Scandinavian Economic History Review}},
title = {{Effects of the taxation of wealth in Athens in the fourth century BC}},
url = {{http://dx.doi.org/10.1080/03585522.1992.10408249}},
doi = {{10.1080/03585522.1992.10408249}},
volume = {{40}},
year = {{1992}},
}