Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages

Taxation has been a challenge for governments throughout history, with some failures such as the British hut tax in Sierra Leone and successes such as the tea tax cut in eighteenth-century Britain. This book explores tax history through stories of rebellion, rascals, and revenue, highlighting the similarities between past and present tax systems and offering insights into solving current tax problems.

Format: Paperback / softback
Length: 536 pages
Publication date: 17 May 2022
Publisher: Princeton University Press

Governments have always grappled with the challenge of effective and fair taxation, often facing hilarious and absurd situations. In 1898, the British sparked a rebellion in Sierra Leone by imposing a tax on huts, only to inadvertently burn the very huts they intended to tax in their efforts to suppress it. On the other hand, in eighteenth-century Britain, a reduction in tea tax resulted in a significant increase in revenue. In this captivating book, renowned taxation experts Michael Keen and Joel Slemrod take readers on a fascinating and informative journey through various episodes in tax history, encompassing both preposterous and dramatic events. From the plundering described by Herodotus to the (misremembered) Boston Tea Party and the scandals of the Panama Papers, readers are introduced to a colorful cast of tax rascals and even a few tax heroes.

While some of the taxes imposed in the past may seem peculiar, Keen and Slemrod argue that historical tax systems share more similarities with our modern systems than we may realize. For instance, Georgian England's window tax, which assessed wealth based on the number of windows in a residence, was a clever and unobtrusive method of wealth assessment. Similarly, Tsar Peter the Great's tax on beards aimed to encourage the nobility to shave, much like today's carbon taxes seek to mitigate global warming.

Rebellion, Rascals, and Revenue is a remarkable and unique exploration of how history sheds light on the enduring challenges and timeless principles of taxation. It reveals how the past holds valuable insights for addressing the tax problems of today. By examining the successes and failures of past tax systems, policymakers and individuals can gain a better understanding of the factors that contribute to effective taxation and develop strategies to address the tax challenges of the future.

In conclusion, Rebellion, Rascals, and Revenue is a must-read for anyone interested in taxation, history, or the intersection of these two fields. It provides a captivating and informative journey through the history of taxation, offering valuable insights and lessons for navigating the complex world of tax policy and administration.

Weight: 502g
Dimension: 137 x 203 x 39 (mm)
ISBN-13: 9780691234021