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, showing how past systems have similarities to modern ones and offering clues to solving current tax problems.

Format: Hardback
Length: 536 pages
Publication date: 06 April 2021
Publisher: Princeton University Press

Governments have always faced the challenge of effective and fair taxation, often struggling to achieve both goals. Throughout history, there have been instances of failed and absurd tax policies that have sparked rebellions and unintended consequences. In 1898, for example, the British government imposed a tax on huts in Sierra Leone, leading to a rebellion and the burning of the very huts they intended to tax. On the other hand, there have been remarkable successes in taxation as well. In eighteenth-century Britain, a cut in the tax on tea resulted in a significant increase in revenue.

In their entertaining book, "Rebellion, Rascals, and Revenue: 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," Michael Keen and Joel Slemrod provide a fascinating and informative tour through various episodes in tax history, both preposterous and dramatic. The book explores a wide range of topics, from the plundering described by Herodotus 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.

Keen and Slemrod demonstrate that the tax systems of yesterday have more in common with our own than we may think. For instance, the Georgian England window tax, which now seems quaint, was an ingenious way of unobtrusively judging wealth. Similarly, 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.

The book also highlights the perennial challenges and timeless principles of taxation. Governments must balance the need for revenue with the desire to minimize tax burden on citizens. Tax policies must be fair and equitable, taking into account different economic situations and individual needs. Tax administration must be efficient and transparent, ensuring that taxpayers are properly informed and compliant.

Furthermore, the book offers insights into how the past can inform tax policies in the present. By studying the successes and failures of past tax systems, governments can learn from their mistakes and develop more effective strategies for taxation. The book also emphasizes the importance of public education and awareness about taxation, as well as the need for bipartisan cooperation in addressing tax issues.

In conclusion, "Rebellion, Rascals, and Revenue" is a thought-provoking and enlightening account of taxation that provides valuable insights into the challenges and principles of taxation. The book offers a fascinating tour through various episodes in tax history, showcasing both the absurd and the successful. By examining the past, the book offers clues to solving the tax problems of today and provides a roadmap for building more effective and fair tax systems.

Weight: 1034g
Dimension: 168 x 242 x 43 (mm)
ISBN-13: 9780691199542