Our focus throughout is on the causes of the origins and development of tax systems, as previous summaries of the literature on taxation in sociology have discussed the consequences of taxation for other aspects of politics and society ( Campbell 1993, Martin & Prasad 2014). This review provides an analytical history of taxation from the earliest states and empires to the present, focusing on the structural and institutional determinants of tax revenue (taxation/GDP), tax structure (what and who are taxed), and tax administration (how taxes are assessed and collected). It is the core feature of state capacity. Taxation has always been a central issue in political economy because it is one of the main activities of all states and a necessary condition for everything else states do.
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