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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)
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author
organization
publishing date
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
language
English
LU publication?
yes
id
3d9411d8-68a9-44b3-bdf3-33e68a832cc3 (old id 8314972)
date added to LUP
2015-12-17 10:49:14
date last changed
2017-01-01 07:23:01
@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},
  volume       = {40},
  year         = {1992},
}