According to the estimates of Jacques Necker in 1788, the capitation tax was so riddled in practice, that the privileged classes (nobles and clergy and towns) were largely exempt, while the lower classes were heavily crushed: the lowest peasant class, originally assessed to pay 3 livres, were now paying 24, the second lowest, assessed at 10 livres, were now paying 60 and the third-lowest assessed at 30 were paying 180.
The total collection from the capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored. The old capitation tax was repealed with the French Revolution and replaced, on 13 January 1791, with a new poll tax as part of the contribution personnelle mobilière, which lasted well into the late 19th century.
It levied direct taxes on the owners of houses, land, slaves and estates in the late 1790s but cancelled the taxes in 1802. An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income.
The total collection from the capitation, according to Necker in 1788, was 41 million livres, well short of the 54 million estimate, and it was projected that the revenues could have doubled if the exemptions were revoked and the original 1695 assessment properly restored. The old capitation tax was repealed with the French Revolution and replaced, on 13 January 1791, with a new poll tax as part of the contribution personnelle mobilière, which lasted well into the late 19th century.
A dwelling tax (impôt sur les portes et fenêtres, similar to the English window-tax) was imposed in 1798. ==New Zealand== New Zealand imposed a poll tax on Chinese immigrants during the 19th and early 20th centuries as part of their broader efforts to reduce the number of Chinese immigrants.
It levied direct taxes on the owners of houses, land, slaves and estates in the late 1790s but cancelled the taxes in 1802. An income tax is neither a poll tax nor a capitation, as the amount of tax will vary from person to person, depending on each person's income.
48 dirhams for the rich, 24 for middle class and 12 for the poor. In 1855, the Ottoman Empire abolished the jizya tax, as part of reforms to equalize the status of Muslims and non-Muslims.
The Revenue Act of 1861 established the first income tax in the United States, to pay for the cost of the American Civil War.
This income tax was abolished after the war, in 1872.
Nikolay Bunge, Finance Minister from 1881 to 1886 under Emperor Alexander III, abolished it in 1886. ==United States== ===Poll tax=== Prior to the mid 20th century, a poll tax was implemented in some U.S.
The head tax was first levied after the Canadian parliament passed the Chinese Immigration Act of 1885 and was meant to discourage Chinese people from entering Canada after the completion of the Canadian Pacific Railway.
Nikolay Bunge, Finance Minister from 1881 to 1886 under Emperor Alexander III, abolished it in 1886. ==United States== ===Poll tax=== Prior to the mid 20th century, a poll tax was implemented in some U.S.
Another income tax statute in 1894 was overturned in Pollock v.
Until a United States Supreme Court decision in 1895, all income taxes were deemed to be excises (i.e., indirect taxes).
Farmers' Loan & Trust Co.'' in 1895, where the Supreme Court held that income taxes on income from property, such as rent income, interest income, and dividend income (however excepting income taxes on income from "occupations and labor" if only for the reason of not having been challenged in the case, "We have considered the act only in respect of the tax on income derived from real estate, and from invested personal property") were to be treated as direct taxes.
Finally, ratification of the Sixteenth Amendment to the United States Constitution in 1913 made possible modern income taxes, by limiting the Sixteenth Amendment income tax to the class of indirect excises (i.e.
The tax was abolished by the Chinese Immigration Act of 1923, which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories. ==Ceylon== In Ceylon, a capitation tax was levied by the British colonial government of Ceylon until 1945.
Ekanayake Gunasinha, and it was repealed by the Legislative Council of Ceylon in 1925 following a motion submitted by C.
The poll tax was effectively lifted in the 1930s following the invasion of China by Japan, and was finally repealed in 1944.
The poll tax was effectively lifted in the 1930s following the invasion of China by Japan, and was finally repealed in 1944.
The tax was abolished by the Chinese Immigration Act of 1923, which stopped all Chinese immigration except for business people, clergy, educators, students, and other categories. ==Ceylon== In Ceylon, a capitation tax was levied by the British colonial government of Ceylon until 1945.
But the capitation tax continued until British left in 1948. ==Great Britain== The poll tax was essentially a lay subsidy, a tax on the movable property of most of the population, to help fund war.
The abolition of rates was in the Conservative Party manifesto for the 1979 general election; the replacement was proposed in the Green Paper of 1986, Paying for Local Government based on ideas developed by Dr.
The abolition of rates was in the Conservative Party manifesto for the 1979 general election; the replacement was proposed in the Green Paper of 1986, Paying for Local Government based on ideas developed by Dr.
This proposal was contained in the Conservative Party manifesto for the 1987 general election.
It was replaced with a "window tax" in 1695 since inspectors could count windows from outside homes. ===20th century=== The Community Charge, popularly dubbed the "poll tax", was a tax to fund local government, instituted in 1989 by the government of Margaret Thatcher.
The new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year. The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house.
The new tax replaced the rates in Scotland from the start of the 1989/90 financial year and in England and Wales from the start of the 1990/91 financial year. The system was very unpopular since many thought it shifted the tax burden from the rich to the poor, as it was based on the number of occupants living in a house, rather than on the estimated market value of the house.
The most serious was in a protest at Trafalgar Square, London, on 31 March 1990, of more than 200,000 protesters.
Prime Minister Helen Clark offered New Zealand's Chinese community an official apology for the poll tax on 12 February 2002. ==Poland–Lithuania== The Jewish poll tax was a poll tax imposed on the Jews in Polish–Lithuanian Commonwealth.
The main differences were that it was levied on capital value rather than notional rental value of a property, and that it had a 25% discount for single-occupancy dwellings. In 2015, Lord Waldegrave reflected in his memoirs that the Community Charge was all his own work and that it was a serious mistake.
After Cupertino postponed head tax proposals to 2020, Mountain View became the only city in Silicon Valley, California, to continue to pursue such type of taxes. In 2018, the Seattle city council proposed a "head tax" of $500 per year per employee.
After Cupertino postponed head tax proposals to 2020, Mountain View became the only city in Silicon Valley, California, to continue to pursue such type of taxes. In 2018, the Seattle city council proposed a "head tax" of $500 per year per employee.
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