Editing Income tax (section)

== Timeline of introduction of income tax by country ==
* '''1799–1802''': {{flag|United Kingdom}}
* '''1803–1816''': {{flag|United Kingdom}}
* '''1840''': {{flag|Switzerland}}<ref>{{Cite web |url=https://wifoe.tg.ch/public/upload/assets/34523/AnoutlineontheSwissTaxSystem2016.pdf |title=An outline of Swiss Tax System |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135739/https://wifoe.tg.ch/public/upload/assets/34523/AnoutlineontheSwissTaxSystem2016.pdf |url-status=dead }}</ref>
* '''1842''': {{flag|United Kingdom}}
* '''1860''': {{flag|India}}, under the rule of the {{Flag|British Raj}}<ref>{{cite news |last=Pandey |first=T. N. |date=February 13, 2000 |title=The evolution of income-tax |url= https://www.thehindubusinessline.com/todays-paper/tp-others/article29052871.ece |work=The Hindu Business Line}}</ref>{{efn|[[Income tax in India]]}}
* '''1861–1872''': {{flag|United States}}
* '''1864''': {{Flag|Italy}}<ref>{{Cite web |title=1864 - 1973 Imposta di ricchezza mobile |url=https://www.finanze.gov.it/opencms/it/il-dipartimento/fisco-e-storia/i-tributi-nella-storia-ditalia/1864-1973-imposta-di-ricchezza-mobile/ |access-date=March 14, 2023 |website=Dipartimento Finanze |language=it}}</ref>
* '''1872''': {{flag|France}}<ref>{{cite web |url=https://www.europenowjournal.org/2019/02/04/top-incomes-in-france-in-the-twentieth-century-inequality-and-redistribution-1901-1998-by-thomas-piketty/ |title= Top Incomes in France in the Twentieth Century Inequality and Redistribution, 1901–1998 by Thomas Piketty |website=EuropeNow}}</ref>
* '''1887''': {{flag|Japan}}<ref>{{cite journal |last=Shiomi |first=Saburo |date=1935 |title=The Development of the Income Tax in Japan |url=https://www.jstor.org/stable/43216791 |jstor=43216791 |journal=Kyoto University Economic Review |volume=10 |issue=1 |pages=54–84}}
</ref>
* '''1891''': {{flag|New Zealand}},<ref>{{cite journal |last=Vosslamber |first=Rob |date=2011 |title=Taxation for New Zealand's future: The introduction of New Zealand's progressive income tax in 1891 |url=https://www.researchgate.net/publication/254074481 |journal=Accounting History |volume=17 |issue=1 |pages=105–122 |doi=10.1177/1032373211424581 |s2cid=154949776 }}</ref> at the time a [[Colony of New Zealand|colony]] of the United Kingdom
* '''1894–95''': {{flag|United States}}
* '''1900''': {{flag|Spain}}<ref>{{cite web |last1=Jiménez-Valladolid de L´Hotellerie-Fallois |first1=Domingo Alberto |last2=Vega Borrego |first2=Félix |date=2013 |url=http://www.eatlp.org/uploads/public/2013/National%20report%20Spain.pdf |title=Corporate income tax subjects: Spain |access-date=May 6, 2019 |archive-date=December 12, 2019 |archive-url=https://web.archive.org/web/20191212124900/http://www.eatlp.org/uploads/public/2013/National%20report%20Spain.pdf |url-status=dead  |publisher=Ministry of Economy and Competitiveness of Spain}}</ref>
* '''1903''': {{flag|Denmark}},<ref>{{cite report |author=Organisation for Economic Co-operation and Development  |author-link=OECD |title=Tax Policy Reforms in Denmark |url= https://www.oecd.org/ctp/tax-policy/37154664.pdf}}</ref> {{flag|Sweden}}
* '''1908''': {{flag|Indonesia}}<ref>{{Cite web |url=https://www.rug.nl/research/portal/files/2800266/c5.pdf |title=Who pulled the strings? A comparative study of Indonesian and Vietnamese tax reform |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135734/https://www.rug.nl/research/portal/files/2800266/c5.pdf |url-status=dead }}</ref>
* '''1911''': {{flag|Norway}}<ref>{{cite encyclopedia |last=Zimmer |first=Frederik |author-link=Frederik Zimmer |editor-last=Wahlgren |editor-first=Peter |encyclopedia=Scandinavian Studies in Law |title=The Development of the Concept of Income in Nordic Tax Law |url=http://www.scandinavianlaw.se/pdf/44-24.pdf |date=2003 |publisher=The Stockholm University Law Faculty |volume=44: Tax Law |location=Stockholm |pages=393–410}}</ref>
* '''1913''': {{flag|United States}}
* '''1916''': {{flag|Australia}},<ref>{{cite web |url=https://www.austaxpolicy.com/income-tax-at-100-years-a-little-history/ |title= Income Tax at 100 Years: A Little History |last=Stewart |first=Miranda |date=June 6, 2016 |website=Tax and Transfer Policy Institute |publisher=Australian National University}}</ref> {{flag|Russia|1914}}<ref>{{cite journal |last=Bowman |first=Linda |date=1993 |title=Russia's First Income Taxes: The Effects of Modernized Taxes on Commerce and Industry, 1885-1914 |url=https://www.jstor.org/stable/2499922 |journal=Slavic Review |volume=52 |issue=2 |pages=256–282 |doi=10.2307/2499922|jstor=2499922 |s2cid=156258835 }}</ref>
* '''1918''': {{flag|Canada}}
* '''1919''': {{flag|Philippines}}<ref>{{cite journal |last1=Vega |first1=Elias |last2=Short |first2=Ralph |title=National Tax Administration in the Philippines |journal=Washington Law Review |date=1965 |volume=40 |issue=3 |page=581 |url=https://digitalcommons.law.uw.edu/wlr/vol40/iss3/9 |access-date=10 January 2025}}</ref>
* '''1920''': {{flag|Finland}}, {{flag|Poland}}<ref>{{Cite Polish law |title=Ustawa z dnia 16 lipca 1920 r. o państwowym podatku dochodowym i podatku majątkowym |trans-title=Act on State Income Tax and Property Tax |year=1920 |volume=82 |number=550 |date=July 16, 1920}}</ref>
* '''1921''': {{flag|Iceland}}
* '''1924''': {{flag|Brazil}},<ref>{{cite news |last=Rodriguez |first=Diogo |date=October 18, 2018 |title=Income tax in Brazil: past, present, and future |url=https://brazilian.report/money/2018/10/18/income-tax-brazil-future/ |url-access=subscription |work=The Brazilian Report}}</ref> {{flag|Mexico}}<ref>{{cite book |last=Albertus |first=Michael |date=2015 |title=Autocracy and Redistribution: the politics of land reform |url=https://books.google.com/books?id=jJprCgAAQBAJ&dq=mexico+1924+income+tax&pg=PA76 |location=New York |publisher=Cambridge University Press |page=76 |isbn=978-1-107-10655-0}}</ref>
* '''1932''': {{flag|Bolivia}},<ref>{{cite book |last=Contreras |first=Manuel E |date=1993 |title=The Bolivian Tin Mining Industry in the First Half of the Twentieth Century |url=https://sas-space.sas.ac.uk/3404/1/B14_-_The_Bolivian_Tin_Mining_Industry_in_the_First_Half_of_the_Twentieth_Century.pdf |series=Institute of Latin American Studies Research Papers |volume=32 |location=London |publisher=Institute of Latin American Studies |isbn=0-901145-85-8}}</ref> {{flag|Argentina}}<ref>{{Cite web |url=http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf |title=Institutions and Factor Endowments: Income Taxation in Argentina and Australia |access-date=May 6, 2019 |archive-date=May 6, 2019 |archive-url=https://web.archive.org/web/20190506135744/http://www.helsinki.fi/iehc2006/papers3/Mitchell.pdf |url-status=dead }}</ref>
* '''1934''': {{flag|Peru}}<ref>{{cite journal |last=Basombrio Porras |first=Carlos |date=<!--Unknown--> |title=Collection Agencies and Systems in Peru |url=https://www.ciat.org/Biblioteca/AsambleasGenerales/1968/Ingles/assembly2_argentina1968_basombrio_peru.pdf |pages=129–132}}</ref>
* '''1937''': {{flag|China|1928}}<ref>{{cite encyclopedia |last=Pang Tim Tim |first=Terence |editor-last=Pak-Wah Leung |editor-first=Edwin |encyclopedia=Political Leaders of Modern China: A Biographical Dictionary |title=Kong Xiangxi, Chauncey |url=https://archive.org/details/politicalleaders0000unse_h4d2/page/76/mode/2up |url-access=registration |date=2002 |publisher=Greenwood Press |location=Westport, Connecticut |isbn=0-313-30216-2 |page=77}}</ref>
* '''1942''': {{flag|Venezuela}}<ref>{{cite conference |last1=Moreno |first1=María Antonia |last2=Maita Bolívar |first2=Miriam Adriana |date=2014 |title=Tax elasticity in Venezuela: A dynamic cointegration approach |url= http://www.cemla.org/red/cbrn-xix-papers/cbrn-xix-papers-00036.pdf | conference=XIX Meeting of the Central Bank Researchers Network of the Americas}}</ref>
* '''1979''': {{flag|Pakistan}}<ref>{{cite web |url= https://file.pide.org.pk/pdf/Books/Tax-Reforms-in-Pakistan-Historic-and-Critical-View.pdf |title= Tax Reforms in Pakistan |date=October 30, 2013 | publisher=PIDE |language=en }} Historic & Critical View </ref>
* '''2007''': {{flag|Uruguay}}<ref>{{cite web |url= https://www.dgi.gub.uy/wdgi/afiledownload?2,4,1360,O,S,0,29490%3BS%3B3%3B108 |title=6 años de IRPF, evaluación de la imposición a la renta personal |date=October 30, 2013 |publisher=Jornadas Tributarias |language=es |trans-title=Six years of IRPF, evaluation of the personal income tax |type=presentation}}</ref>