The finance department's detailed record-keeping, procedural continuity, and provision of economic justice made it a bulwark of stability in a period of turmoil

This study examines for the first time the finance procedures and documents of the post-classical Ottoman Empire. It provides an overview of institutional and monetary history and a detailed description of assessment and collection processes for Cizye, Avariz and Iltizam-collected taxes, the documents produced by these processes, and the information they contain. The finance department's detailed record-keeping, procedural continuity, and provision of economic justice made it a bulwark of stability in a period of turmoil. For specialists, this book introduces a multitude of sources on the economic and social history of the post-classical age, while for comparativists it places the empire in its seventeenth-century context. It links Ottoman administrative change with early modern state formation and reformulates the seventeenth century as a period of consolidation, not decline.

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.

The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

From ancient Mesopotamia into the 20th century, "the Circle of Justice" as a concept has pervaded Middle Eastern political thought and underpinned the exercise of power in the Middle East. The Circle of Justice depicts graphically how a government’s justice toward the population generates political power, military strength, prosperity, and good administration. This book traces this set of relationships from its earliest appearance in the political writings of the Sumerians through four millennia of Middle Eastern culture. It explores how people conceptualized and acted upon this powerful insight, how they portrayed it in symbol, painting, and story, and how they transmitted it from one regime to the next. Moving towards the modern day, the author shows how, although the Circle of Justice was largely dropped from political discourse, it did not disappear from people’s political culture and expectations of government. The book demonstrates the Circle’s relevance to the Iranian Revolution and the rise of Islamist movements all over the Middle East, and suggests how the concept remains relevant in an age of capitalism. A "must read" for students, policymakers, and ordinary citizens, this book will be an important contribution to the areas of political history, political theory, Middle East studies and Orientalism.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

This is the first book to give a collective treatment of philosophical issues relating to tax. The tax system is central to the operation of states and to the ways in which states interact with individual citizens. Taxes are used by states to fund the provision of public goods and public services, to engage in direct or indirect forms of redistribution, and to mould the behaviour of individual citizens. As the contributors to this volume show, there are a number of pressing and thorny philosophical issues relating to the tax system, and these issues often connect in fascinating ways with foundational questions regarding property rights, public justification, democracy, state neutrality, stability, political psychology, and other moral and political issues. Many of these deep and fascinating philosophical questions about tax have not received as much sustained attention as they clearly merit. The aim of advancing the debate about tax in political philosophy has both general and more specific aspects, ranging across both over-arching issues regarding the tax system as a whole and more specific issues relating to particular forms of tax policy. Thinking clearly about tax is not an easy task, as much that is of central importance is missed if one proceeds at too great a level of abstraction, and issues of conceptual and normative importance often only come sharply into focus when viewed against real-world questions of implementation and feasibility. Serious philosophical work on the tax system will often therefore need to be interdisciplinary, and so the discussion in this book includes a number of scholars whose expertise spans across neighbouring disciplines to philosophy, including political science, economics, public policy, and law.