What can US and European experience tell us about prospects for an income tax elsewhere? History shows that citizens want to tax the wealthy when they think this is fair because it compensates for a sacrifice borne by the rest of society. During the twentieth century this happened especially during mobilization for mass warfare. This suggests that US and European experience is unlikely to be repeated elsewhere, but when it comes to taxing those at the top, citizens will still have fairness very much in mind.

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