Effects of the taxation of wealth in Athens in the fourth century BC

Research output: Contribution to journalArticle

Standard

Effects of the taxation of wealth in Athens in the fourth century BC. / Lyttkens, Carl Hampus.

In: Scandinavian Economic History Review, Vol. 40, No. 2, 1992, p. 3-20.

Research output: Contribution to journalArticle

Harvard

APA

CBE

MLA

Vancouver

Author

RIS

TY - JOUR

T1 - Effects of the taxation of wealth in Athens in the fourth century BC

AU - Lyttkens, Carl Hampus

PY - 1992

Y1 - 1992

N2 - 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.

AB - 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.

U2 - 10.1080/03585522.1992.10408249

DO - 10.1080/03585522.1992.10408249

M3 - Article

VL - 40

SP - 3

EP - 20

JO - Scandinavian Economic History Review

JF - Scandinavian Economic History Review

SN - 1750-2837

IS - 2

ER -