What is the first known example of taxes in history?
25034736#1
Hypothecated taxes have a long history. One of the first examples of earmarking was ship money, the tax paid by English seaports used to finance the Royal Navy. Later, in the 20th century, the hypothecated tax began to be discussed by politicians in the United Kingdom. For example, the Vehicle Excise Duty from 1920 when earned revenues were used for the construction and maintenance of the roads, assigning 1p on the income tax directly to education in 1992, or giving £300 million per year from the revenues from taxes on the tobacco industry to help the fight against smoking-related diseases since 1999. Nowadays, earmarking of taxes is mainly connected to the health care system, education or the upkeep of the roads.
Hypothecated tax
30297#61
The first known system of taxation was in Ancient Egypt around 3000–2800 BC in the First Dynasty of Egypt of the Old Kingdom of Egypt. The earliest and most widespread form of taxation was the corvée and tithe. The corvée was forced labour provided to the state by peasants too poor to pay other forms of taxation ("labour" in ancient Egyptian is a synonym for taxes). Records from the time document that the Pharaoh would conduct a biennial tour of the kingdom, collecting tithes from the people. Other records are granary receipts on limestone flakes and papyrus. Early taxation is also described in the Bible. In Genesis (chapter 47, verse 24 – the New International Version), it states "But when the crop comes in, give a fifth of it to Pharaoh. The other four-fifths you may keep as seed for the fields and as food for yourselves and your households and your children". Joseph was telling the people of Egypt how to divide their crop, providing a portion to the Pharaoh. A share (20%) of the crop was the tax (in this case, a special rather than an ordinary tax, as it was gathered against an expected famine).
Tax
32616#31
In 1604, to defray the cost of flood relief, Venice introduced what could be considered the first example of a 'stamp tax'. When the revenue fell short of expectations in 1608, Venice introduced paper with the superscription 'AQ' and imprinted instructions, which was to be used for 'letters to officials'. At first, this was to be a temporary tax, but it remained in effect until the fall of the Republic in 1797. Shortly after the introduction of the tax, Spain produced similar paper for general taxation purposes, and the practice spread to other countries.
Venice
30297#50
A poll tax, also called a "per capita tax", or "capitation tax", is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes therefore do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition, the supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt. Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from a progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the Community Charge, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the 'Poll Tax Riots'.
Tax
30443242#1
Prior to the formation of the United Kingdom in 1707, taxation had been levied in the countries that joined to become the UK. For example, in England, King John introduced an export tax on wool in 1203 and King Edward I introduced taxes on wine in 1275. Also in England, a Poor Law tax was established in 1572 to help the deserving poor, and then changed from a local tax to a national tax in 1601. In June 1628, England's Parliament passed the Petition of Right which among other measures, prohibited the use of taxes without its agreement. This prevented the Crown from creating arbitrary taxes and imposing them upon subjects without consultation.
History of taxation in the United Kingdom
287990#1
He is best known for his reforms to combat corruption, which are sometimes cited as the first example of a legal code in recorded history. Although the actual text has not been discovered, much of its content may be surmised from other references to it that have been found. In it, he exempted widows and orphans from taxes; compelled the city to pay funeral expenses (including the ritual food and drink libations for the journey of the dead into the lower world); and decreed that the rich must use silver when purchasing from the poor, and if the poor does not wish to sell, the powerful man (the rich man or the priest) cannot force him to do so.
Urukagina
8199549#43
The énsi Urukagina, of the city-state of Lagash, is best known for his reforms to combat corruption, and the Code of Urukagina is sometimes cited as the earliest known example of a legal code in recorded history. The Code of Urukagina has also been widely hailed as the first recorded example of government reform, as it sought to achieve a higher level of freedom and equality. Although the actual Code of Urukagina text has yet to be discovered, much of its content may be surmised from other references to it that have been found. In the Code of Urukagina, Urukagina exempted widows and orphans from taxes, compelled the city to pay funeral expenses (including the ritual food and drink libations for the journey of the dead into the lower world), and decreed that the rich had to use silver when purchasing from the poor. If the poor did not wish to sell, the powerful man (the rich man or the priest) could not force him to do so. The Code of Urukagina limited the power of both the priesthood and large property owners and established measures against usury, burdensome controls, hunger, theft, murder, and seizure of people's property and persons—as Urukagina stated: "The widow and the orphan were no longer at the mercy of the powerful man."
Early Dynastic Period (Mesopotamia)
18618102#84
Various countries claim to be the oldest tax haven in the world. For example, the Channel Islands claim their tax independence dating as far back as Norman Conquest, while the Isle of Man claims to trace its fiscal independence to even earlier times. Nonetheless, the modern concept of a tax haven is generally accepted to have emerged at an uncertain point in the immediate aftermath of World War I. Bermuda sometimes optimistically claims to have been the first tax haven based upon the creation of the first offshore companies legislation in 1935 by the newly created law firm of Conyers Dill & Pearman. However, the Bermudian claim is debatable when compared against the enactment of a Trust Law by Liechtenstein in 1926 to attract offshore capital.
Tax haven
23633659#3
The first attempt to tax income in the United States was in 1643 when several colonies instituted a "faculties and abilities" tax. Tax collectors would literally go door to door and ask if the individual had income during the year. If so, the tax was computed on the spot. The income tax raised little revenue, and was viewed as a supplement to more traditional forms of property taxation.
Legal history of income tax in the United States
2634753#6
The defining example of the Necessary and Proper Clause in U.S. history was "McCulloch v. Maryland" in 1819. The United States Constitution says nothing about establishing a national bank. The U.S. government established a national bank that provided part of the government's initial capital. In 1819 the federal government opened a national bank in Baltimore, Maryland. In an effort to tax the bank out of business, the government of Maryland imposed a tax on the federal bank. James William McCulloch, a cashier at the bank, refused to pay the tax. Eventually the case was heard before the U.S. Supreme Court. Chief Justice John Marshall held that the power of establishing a national bank could be implied from the U.S. constitution. Marshall ruled that no state could use its taxing power to tax an arm of the national government.
Enumerated powers (United States)
58859550#1
The Congressional Act of 1798 was signed into law by President John Adams. It created a tax of 20 cents each month to be withheld from seamen's wages for support of marine hospitals. The money was paid to the U.S. Collector of Customs. This was the first example of pre-paid health insurance in U.S. history. The Act was expanded in 1799 to include all "officers, seamen and marines of the navy of the United States"
Timeline of the United States Public Health Service Commissioned Corps