Ancient Taxation

Ancient Taxation PDF

Author: Jonathan Valk

Publisher: NYU Press

Published: 2021-08-24

Total Pages: 388

ISBN-13: 1479806196

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"The studies collected in Ancient Taxation explore the extractive systems of eleven ancient states and societies from across the ancient world, ranging from Bronze Age China to Anglo-Saxon Britain. Together, the contributors explore the challenges of taxation in predominantly agro-pastoral societies, including basic tax strategy (taxing goods vs. labor, in kind vs. money taxes, direct vs. indirect, internal vs. external, etc.), assessment and collection (particularly over wide geographic areas or at large scale, e.g., by tax farming), compliance, and negotiating the cooperation of social, economic, and political elites or other critical social groups. By assembling such a broad range of studies, the book sheds new light on the commonalities and differences between ancient taxation systems, highlighting how studying taxes can shed light on the fiscal and institutional practices of antiquity. It also provides new impetus for comparative research, both between ancient societies and between ancient and modern extractive practices. This book will be of interest to those studying ancient history, economic history, the history of taxation, or comparative politics and economics"--

Taxation, Economy, and Revolt in Ancient Rome, Galilee, and Egypt

Taxation, Economy, and Revolt in Ancient Rome, Galilee, and Egypt PDF

Author: Thomas R. Blanton IV

Publisher: Taylor & Francis

Published: 2022-06-01

Total Pages: 207

ISBN-13: 1000598438

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This volume introduces new perspectives on taxation policies in the Roman Empire, the Galilee, and Egypt, with unique insights into the economic effects of imperial pacification on local and regional microlevel economies in the Galilee both before and after the First Jewish Revolt against Rome. Through examining tax documents and other ancient texts in detail, this book offers innovative perspectives on the mechanisms, ideological justifications, and politically hierarchizing functions of taxation and tribute, particularly in the Roman Empire. Moreover, leading archaeologists present important information about the economic effects of the First Jewish Revolt on local economies in the Galilee, based on findings from recent archaeological excavations. Taxation, Economy, and Revolt in Ancient Rome, Galilee, and Egypt is of interest to students and scholars in Classical, Biblical, and Jewish Studies, as well as economic history and Mediterranean archaeology.

A History of Taxation and Expenditure in the Western World

A History of Taxation and Expenditure in the Western World PDF

Author: Carolyn Webber

Publisher: Simon & Schuster

Published: 1986

Total Pages: 760

ISBN-13:

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In this comprehensive analysis of social systems of taxation and budgeting, the authors provide detailed examples from ancient Mesopotamia and Egypt, Greece and Rome, the Middle Ages in Europe, and modern times to show how governments through the ages have raised money and spent it. They examine the two essential activities of government--taxing and spending--against the background of the societies in which they were imbedded and the development of government's administrative capacities. They also argue that government mobilization of resources involves critical human concerns--waging war and providing for the welfare of the people. ISBN 0-671-54617-1: $24.95.

Rebellion, Rascals, and Revenue

Rebellion, Rascals, and Revenue PDF

Author: Michael Keen

Publisher: Princeton University Press

Published: 2021-04-06

Total Pages: 536

ISBN-13: 0691199981

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An engaging and enlightening account of taxation told through lively, dramatic, and sometimes ludicrous stories drawn from around the world and across the ages Governments have always struggled to tax in ways that are effective and tolerably fair. Sometimes they fail grotesquely, as when, in 1898, the British ignited a rebellion in Sierra Leone by imposing a tax on huts—and, in repressing it, ended up burning the very huts they intended to tax. Sometimes they succeed astonishingly, as when, in eighteenth-century Britain, a cut in the tax on tea massively increased revenue. In this entertaining book, two leading authorities on taxation, Michael Keen and Joel Slemrod, provide a fascinating and informative tour through these and many other episodes in tax history, both preposterous and dramatic—from the plundering described by Herodotus and an Incan tax payable in lice to the (misremembered) Boston Tea Party and the scandals of the Panama Papers. Along the way, readers meet a colorful cast of tax rascals, and even a few tax heroes. While it is hard to fathom the inspiration behind such taxes as one on ships that tended to make them sink, Keen and Slemrod show that yesterday’s tax systems have more in common with ours than we may think. Georgian England’s window tax now seems quaint, but was an ingenious way of judging wealth unobtrusively. And Tsar Peter the Great’s tax on beards aimed to induce the nobility to shave, much like today’s carbon taxes aim to slow global warming. Rebellion, Rascals, and Revenue is a surprising and one-of-a-kind account of how history illuminates the perennial challenges and timeless principles of taxation—and how the past holds clues to solving the tax problems of today.

Taxation History, Theory, Law and Administration

Taxation History, Theory, Law and Administration PDF

Author: Parthasarathi Shome

Publisher: Springer Nature

Published: 2021-04-09

Total Pages: 507

ISBN-13: 3030682145

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Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

For Good and Evil

For Good and Evil PDF

Author: Charles Adams

Publisher:

Published: 1999

Total Pages: 584

ISBN-13:

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Taxation is a grim reality of life. But few realize the impact that taxation has had on society. This serious, but often amusing, book focuses on the enormous influence that taxation has had on the structuring of society throughout the ages and around the world. Told by an expert on taxation, For Good and Evil is a sweeping overview of the history of taxes from ancient Egypt to today. Full of fascinating details and little-known facts, this book will change forever the way you think about taxes.

A Brief History of Taxation

A Brief History of Taxation PDF

Author: Samuel Blankson

Publisher: Lulu.com

Published: 2007-01-01

Total Pages: 141

ISBN-13: 1905789025

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This concise book on the development of the U.S. tax system traces taxation from the Ancient Egyptians through the Chinese, Indian, Ancient Greeks, Romans, Incas, Britons, United Kingdom, and the U.S. A quick overview of laws and the reasons behind their enactment is included.

On the Origins of Taxation

On the Origins of Taxation PDF

Author: Dr. Csaba Szilovics

Publisher: Aula Magna Proyecto clave McGraw Hill

Published: 2022-10-27

Total Pages: 373

ISBN-13: 841918781X

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In his new book, the professor of the University of Pécs, Faculty of Law has examined the ancient roots of taxation dated back before the establishment and emergence of writing. He is the first, who defined the social development of taxation and some tax types from the very beginning. The author recognised that the tax systems in irrigated and dryland cultures emerged and evolved in two different paths. He also underlined that taxation is not the same old as the early states, on the contrary, the first civilisations need the help of taxation in order to start their emergence. The author analysed his field of research by using the findings of history, archaeology, sociology and law. The work would be an interesting and useful reading not only for researchers in the field of financial law, but also for those, who are interested in the development of society and history. The monograph deserves special attention, because its niche content and furthermore also for its tight and clear style, logical structure and historical approach. The book could not only become a basic component of any high standard library, but would also change our thoughts about social science.

Temples, Tithes, and Taxes

Temples, Tithes, and Taxes PDF

Author: Marty E. Stevens

Publisher: Baker Academic

Published: 2006-11

Total Pages: 221

ISBN-13: 0801047773

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Introductory matters -- Temple construction -- Temple personnel -- Temple income -- Temple expenses -- Temple as "bank" -- Concluding matters.

Taxing the Rich

Taxing the Rich PDF

Author: Kenneth Scheve

Publisher: Princeton University Press

Published: 2017-11-07

Total Pages: 282

ISBN-13: 0691178291

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A groundbreaking history of why governments do—and don't—tax the rich In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens—and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising—they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.