A new paper by Besley and Persson illuminating the relationship between development and patterns of taxation.
A quick summary from the conclusion of the paper:
“As a state moves from collecting a low level of public revenue of around 10%
of national income towards collecting around 40%, tax bases typically shift
from trade taxes and excises towards labor income and other broad bases
such as value added. To study this process is a challenge of appreciating
incentives and constraints.”