This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico ( 1960–2010) to document how the modern tax system arises over development. I establish a new set of stylized facts, which show that the income tax exemption threshold decreases in the income distribution as a country develops, tracking growth in the employee share of employment that occurs gradually further down the income distribution. Additional evidence supports the interpretation that the rise in third-party covered income through increases in employee share drives expansions of the income tax base over development. (JEL D31, H23, H24, H71, J22, J23, N40)

中文翻译：

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就业结构与现代税制的兴起

本文建立了一个新的微数据库，涵盖美国（1870-2010 年）和墨西哥（1960-2010 年）的 100 个不同收入水平和长期时间序列的国家，以记录现代税收制度是如何随着发展而产生的。我建立了一组新的程式化事实，这些事实表明，随着国家的发展，收入分配中的所得税免税门槛会降低，并跟踪在收入分配中逐渐发生的雇员就业份额的增长。额外的证据支持这样的解释，即通过增加员工份额来增加第三方涵盖的收入推动了所得税基础的扩大而不是发展。(JEL D31、H23、H24、H71、J22、J23、N40)