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Are tax rates primarily determined by war?

A new book puts forward this controversial thesis—but the evidence doesn’t quite stack up

By Torsten Bell  

The City of London's skyline. ©Dominic Lipinski/PA Wire/Press Association Images

Taxing the Rich: A History of Fiscal Fairness in the United States and Europe, Kenneth Scheve and David Stasavage, Princeton University Press, £22.95 Thanks to Panama and its papers, the rich and the tax they do (or don’t) pay is back at the top of the news agenda. Even before the details of thousands of off-shore accounts, companies and investments emerged, the issue of…

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