This classic book tells the story of the development of Income Tax from its beginning in 1799 to the present day and relates it to the social, economic and political history of the period. There have been studies of Income Tax at various stages in its growth; studies of finance and taxation in general in which Income Tax has been closely concerned; studies too of some of the Chancellors of the Exchequer who have made significant contributions to the Income Tax system; but this is the first time an attempt has been made to encompass the whole 160 years or so of its life in one volume. And a fascinating story it is too when set in perspective. The author shows how Income Tax was introduced to finance the Napoleonic Wars, how it was revived by Peel to pay for Free Trade, and how it underwrote Victorian prosperity and confidence. He then describes its immense expansion through two World Wars to its present position as a dominant feature of British finance. This book was first published in 1966.

International taxation is a major research topic, and for a field of research at the intersection of so many disciplines there has been surprisingly little done across disciplinary boundaries. This book fills the gap by combining teams from business, economics, information science, law and political science to offer a unique and innovative approach to the issue of international tax coordination. All the chapters are written in collaboration between at least two authors from two different disciplines. This approach offers a rich and nuanced understanding of the many issues of international tax coordination. The book collects seven papers, each one a valuable contribution in itself, beginning with current problems of international taxation and finishing with potential solutions. The essays explore current EU legislation, tax avoidance and tax fraud, as well as double tax agreements, dividend repatriation and hybrid finance and tax planning. Providing methodological answers to the question of how to conduct interdisciplinary research, the book also gives an accessible introduction into research questions and answers that are important in related disciplines for scholars in various areas. This book will be of interest to postgraduates and researchers in the fields of economics, business, informational science, law and political science, as well as to professional accountants and tax lawyers.

Over the last several decades, there has been a growing interest in theoretical, empirical, and experimental work on all aspects of tax compliance and tax evasion. The essays in this volume summarize the existing state of knowledge of tax compliance and tax evasion, present new thinking about this issue, and analyze the empirical relevance of these new perspectives. The original essays in this volume represent an attempt to provide a framework on compliance that moves beyond the economics-of-crime perspective, one that provides a more complete understanding of individual (and group) decisions, and one that is more consistent with empirical evidence.

It is the insights of behavioural economics that provide much of the bases for these essays and the main theme running through this book is that the basic model of individual choice must be expanded, by introducing some aspects of behaviour or motivation considered explicitly by other social sciences.

What constitutes a good life? For most people, well-being involves more than a high income or material prosperity alone. Many non-material aspects, such as health, family life, living environment, job quality and the meaningful use of time are at least as important. Together, these factors also influence the degree to which people are satisfied with their lives, and help to determine how happy they feel. This book argues that happiness and life satisfaction do not form a good basis for measuring well-being, and proposes an alternative method that not only considers the various aspects of well-being, but also the fact that people have their own views on what is important in life. Not limited just to theory, the book also presents a large-scale, representative survey involving more than 3000 adults from over 2000 Belgian families, which charted the various aspects of the individual well-being of Belgians. Focusing on the unequal distribution of these various aspects of well-being within families, the survey showed that some Belgians are more likely to suffer from cumulative deprivation in multiple dimensions. Based on this innovative study, the book describes which people in society are worst off - and these are not necessarily only people on low incomes or those who feel unhappy - and proposes that policymakers prioritise these individuals.

This volume contains a stimulating collection of analytical studies focusing on taxation in Mozambique. It tells a compelling story about tax systems in a low income economy increasingly integrated into the world trading system, but very much dependent on foreign trade taxes and international development assistance.

Key issues covered include:

• A better understanding of the historical background of tax reforms in a representative African economy (Mozambique) along with an assessment of taxation performance in a comparative perspective.
• Insights into the practice and implications of tax policy, both from the perspective of the consumer and the firm level.
• Discussion of the existing institutional set up in which tax policy and its enforcement operate and analyses of current tax practices.
• Taxation themes at the border and at domestic level, which are typical for low-income economies, characterized by a high degree of reliance on foreign trade taxes.

This volume is meant as a guide for developing country government officials and professional aid practitioners as well as academics, researchers and tax policy analysts working in the development field. It will also be of interest to students of development with a special interest in public finance issues in poor countries and how to improve policy-effectiveness, including tax policy, in a developing country setting.

'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph.
'One of the most stimulating post-war books on public finance' The Guardian.
Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the following:
* Income, Expenditure and Taxable Capacity
* The Concept of Income in Economic Theory
* Taxation and Savings
* Taxation and risk-bearing
* Taxation and the Incentive to Work
* Company Taxation
* Taxation and Economic Progress
Part 2 examines the issue of Expenditure Tax in practice, asking whether personal expenditure tax is practicable and putting forward a proposal for Surtax Reform.

This book provides a theory capable of explaining the patterns of public expenditures and taxation that occur under representative government. Economists and political scientists have come to realize that issues of public policy and public finance cannot be solved on the naive assumption that these are problems tackled by a government that exists only to serve the public good. Instead, government must be understood as one of the major economic institutions of society, one that behaves like more familiar economic institutions--the household and the firm--though the market it confronts is a market for policies rather than for goods and services. Albert Breton's pathbreaking work remains important in taking us toward a theory of representative government that enables an understanding of the observed behavior of political institutions.

The author's analysis is cast in a relatively simple demand, supply and demand-supply-equilibrium framework, using the tools of marginal and stability analysis to explain the forces that influence and determine the flow of resources as they are allocated between competing ends in the public sector. The book presents a model of demand by citizens, who are assumed to be maximizing their desires for specific public policies and private goods, and a model of the supply of public policies by politicians and bureaucrats, who are assumed to be maximizing the probability of their re-election and the size of their budgets. Breton defines government policies and the institutional framework for collective choices in terms that render them amenable to further analysis.

The main accomplishment of Breton's theory is that it provides the ability to analyze the interaction of individuals and generates testable propositions about the behavior of these individuals as well as about the behavior of public expenditures and taxation in more aggregative terms. In this way the book will be useful to students of economics, economists, and those interested in economic theory.

"Albert Breton" is professor emeritus of economics at the University of Toronto. He was once director of research for The Social Research Group in Montreal. His articles have been widely published in major journals and some of his recent books include "Rational Foundations of Democratic Politics" and "Political Extremism and Rationality" (with Gianluigi Galeotti, Pierre Salmon, and Ronald Wintrobe) and "Bijuralism: An Economic Approach" (with Michael J. Trebilcock).

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation ability-to-pay, source and residence, abuse of law, arm s length standard with respect to their place in the emerging European tax order as well as substantial matters of co-existence between different tax systems that are not covered by the non-discrimination approach such as mutual recognition, cross-border loss compensation or avoidance of double taxation.

The overarching goal is to flesh out the extent to which a substantive allocation of taxing powers within the European Union is on its way to a convincing overall framework and to stretch the discussion beyond discrimination .

This book examines the present status, recent tax reforms and planned tax policies in some South and East Asia countries since the 1990s. The evidence is presented in a user friendly manner, but at the same time uses technically sophisticated methods. The main countries studied are China, India, Japan, Malaysia, South Korea and Thailand.

It is unique for being the first systematic treatment of the topic: hitherto, the information available has been widely dispersed and difficult to access. It should prove to be a natural companion to two previous books on taxation published by Routledge and also edited by Luigi Bernardi.

EG Council Tax Handbook is a timely publication. The text is easy to understand and very comprehensive. This volume helps to define the council tax in various contexts.

Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.

This classic book tells the story of the development of Income Tax from its beginning in 1799 to the present day and relates it to the social, economic and political history of the period.
There have been studies of Income Tax at various stages in its growth; studies of finance and taxation in general in which Income Tax has been closely concerned; studies too of some of the Chancellors of the Exchequer who have made significant contributions to the Income Tax system; but this is the first time an attempt has been made to encompass the whole 160 years or so of its life in one volume.
And a fascinating story it is too when set in perspective. The author shows how Income Tax was introduced to finance the Napoleonic Wars, how it was revived by Peel to pay for Free Trade, and how it underwrote Victorian prosperity and confidence. He then describes its immense expansion through two World Wars to its present position as a dominant feature of British finance. This book was first published in 1966.

Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include:

* A Comparative View of Taxation in the EU and in New Members
* Tax Policy in EU New Members
* Tax Policy in New Members under the Stability Pact
* Tax Administration and the Black Economy.

As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.

Fiscal policy has always been a primary measure of macroeconomic control. The fiscal revenue and expenditure can influence the operation of the whole economic and social activities by changing the existing GDP distribution pattern, affecting the consumption and investment of enterprises and people, etc. Within the framework of macroeconomic analysis, this book reviews the evolution of China's fiscal policy, and the main changes China's economy has experienced since 1990s. To begin with, it makes an empirical research of China's national debts, including their relationship with macroeconomic regulation and total social demand. Besides, it examines the economic effect mechanism of national debts issuance. Then it focuses on the taxation issues, elucidating the sources of tax revenue growth and the judgments on tax burden. The issue of tax reduction is also covered, especially its complexity in China. Lastly, it provides insights into China's fiscal tendency, changes of macroeconomic policies, and financial operation in the context of the "New Normal". Scholars and students in economics, finance and Chinese economic studies will be attracted by this book. Also, it will appeal to readers interested in modern Chinese economic history.

This book is about taxes in Canada: who pays what, and who gets what. Taxes connect us to one another, to the common good, and to the future. In many respects, then, this is a book about the Canada we want, about citizenship and the common good, and about the role of government. The contributors, leading practitioners and scholars on taxation and public policy in Canada, explore how taxes have become a political "no-go zone" and how changes in taxation are changing Canada. They challenge the view that "any tax is a bad tax" and provide broad directions for fairer and smarter approaches.

"Tax Is Not a Four-Letter Word" provides new information on how taxation, and our thinking about it, has evolved. The contributors present data that set out what we get for what we pay and what we lose when we pay less. They seek to capture how citizens came to think of tax cuts as the "last free lunch" and propose ways to generate a public discussion on the subject despite the political reluctance.

This is a book that will be of interest to students of public policy and public affairs, economics, and political science and to anyone interested in challenging the conventional wisdom that ever-lower taxes and smaller government are the answers to what ails us.

Contents:
Acknowledgements
Preface
Introduction
List of Sections

Diverse Taxing Terms and Strategies

Al-musadara system (Moslem Near East)
Corporate 'Inversion' (United States)
Firma burghi (Great Britain)
Rural Patronage (Roman Empire)
Tax Avoidance
Tax Evasion
Tax Farming
Underground Economy (frequently referred to as 'the black Market')

Ancient World

c. 2350 BC - Urukagina's Reform (Babylonia/Sumer)
2000 BC - Kiddinutu (Assyria)
431 BC - Delian League Revolt (Greece)
c. 338 BC - Khabbash Revolt (Egypt)
c. 360 or 361 BC - Rebellion against Tachos (Egypt)
240-237 BC - Mercenary War (Carthage, North Africa)
220 BC - Rhodes/Byzantium War (Near East)
c. 220 BC ff. - Tax Farming Controversy (Palestine, Egyptian Kingdom)
c. 200 BC - Sitologi Protests (Egypt, third century BC)
191 BC ff. - Li-t'ien (China)
141 BC ff. - Tax Remission (China)
113 BC - Black Market Complaint (Egypt)
81 BC - Discourses on Salt and Iron (China)
67 BC - Hyrcanus Opposition (Judaea)
44 BC - Opposition to Triumvirs' Taxes (Roman Empire)
43 BC - Asian Tax Resistance (Roman Empire)
26-24 BC - Thebaid Revolts (Egypt, Roman Empire)
AD 6 - Senate Tax Opposition (Roman Empire)
AD 9 ff. - Wang Mang's Reforms (China)
AD 17-24 - Tacfarinas's Revolt (North Africa, Roman Empire)
AD 21 - Treveri and Aedui Rebellion (Gaul, Roman Empire)
AD 28 - Frisian Rebellion (Roman Germany)
AD 30 ff. - Land Tax Riots (China)
AD 36 - Cietae Rebellion (Cappadocia)
c. AD 39 - Roman Tax Protest (Rome)
AD 55 - Egyptian Practors' Appeal (Egypt, Roman Empire)
AD 58 - Nero's Tax Reform (Rome)
AD 60 - Iceni Revolt (Britain)
AD 66-70 - Judaea Revolt (Judaea, Roman Empire)
AD 68 - Gaul Revolt (Gaul province, Roman Empire)
AD 71 - Temple-Tax Resistance (Judaea and Egypt, AD 71 and ff.)
AD 116 - Commanderies Tax Revolt (China)
AD 212 - Constitutio Antoniniana (Egypt)
AD 238 - Carthage Rebellion (Roman Empire)
AD 284-305 - Agri deserti (Roman Empire)
AD 297 - Egyptian Revolt (Roman Empire)
AD 306 - Roman Revolution, or Maxentius's Revolt (Rome, Roman Empire)
AD 284-305 ff.- Agri deserti (Roman Empire)

Early Middle Ages, AD 365-1199

365-66 - Revolt of Procopius (Roman Empire)
372 - Rebellion of Firmus (North Africa, Roman Empire)
374-375 - Mauretanian Rebellion (Africa, Western Roman Empire)
375 - Pannonian Tax Resistance (Pannonia, Roman Empire)
376 - Fritigern's Rebellion (Thrace, Eastern Roman Empire)
387 - Antioch Rebellion (Eastern Roman Empire)
c. 400 - Gallic Traders' Tax Avoidance (Gaul, Roman Empire)
c. 400 ff. - Bagaudae Revolts (Gaul)
450 - Valentinian III's Constitution (Rome, Roman Empire)
458-459 - Refusal to Pay Tribute (Byzantium, formerly Eastern Roman Empire)
c. 460 ff. - Buddhist Clergy Growth (China)
c. 464-465 - Bibianus's Mission (Gaul)
502 - Refusal to Pay Tribute (Byzantine Empire)
c. 528 - Tarsus Protests (Eastern Roman Empire)
532 - Nika Revolt (Byzantium)
540 - Lazica Revolt (Lazica, now Jordan)
c. 544 - Injuriosus's Protest (Kingdom of the Franks)
548 - Stoning of Parthenius (Kingdom of the Franks)
578 - Limoges Riot (Kingdom of the Franks)
c. 582 ff. - Falsification of Records (China)
589 - Bishop Gregory's Tax Resistance (Kingdom of the Franks)
645 - Alexandria Uprising (Egypt)
665 - Gennadius's Tax Rejection (Egypt, Byzantine Empire)
687 - Ling-nan Rising (China)
711 ff. - Suppressing Buddhist Tax Evasion (China)
721 ff. - Re-registration Opposition (China)
722 - Papal Tax Rejection (Italy, Byzantine Empire)
727 - Cosmas's Revolt (Greece, Byzantine Empire)
820-823 - Thomas the Slav Revolt (Byzantium)
821 ff. - Tea Tax Evasion (China)
874 ff. - Banditry (China)
882 - Limonta Peasants Protest (Italy)
Early 900s - Bedouin Revolt (Iraq)
913 and ff. - Bulgarian War (Byzantine Empire)
917 - Basra Riot (Iraq)
934 - Slav Tribute Rebellion (Byzantine Empire)
969 - Fostat Revolt (Egypt)
991 - Danegeld Resistance (Britain)
994 - Church Council (France)
1003 - Church Tax Opposition (Byzantine Empire)
1040 - Bulgarian Revolt (Byzantine Empire)
c. 1042 ff. - Military Dismantling (Byzantine Empire, or Eastern Roman Empire)
c. 1057 - Lady Godiva's Ride (England)
1188 - Saladin Tithe Protest (France)
1197 - German Tax Opposition (Byzantine Empire)
1198 ff. - Tithe Controversy (Poland)

Late Middle Ages, 1200-1500

1207 ff. - Tithe Conflict (Poland)
1215 - Magna Carta (England)
1222 - Golden Bull Exemption (Hungary)
1224 - Abbott of Battle vs. William (England)
1237 - Aids Resistance (England)
1241- Mintey Resistance (England)
1248 ff. - Tithe Opposition (Poland)
1270 - Parlement Decree of 1270 (France)
1280 - Fralse (Sweden)
1282 - Sicilian Vespers Revolt (Sicily)
1285 ff. - Anatolian Rebellions (Asia Minor, Byzantium)
1289 - Tax Resistance (Florentine Republic, Italy)
1296 - Cistercian Order Tax Uprising (France)
1297 - Maltolt Opposition (England)
1297 ff. - Papal Tax Opposition (Italy)
1300 - Charles of Valois Aid Protest (France)
1303 - Althing Remonstrance (Iceland)
1304 - Flanders Peasant War (France)
1304 - Bithynia Tax Revolt (Byzantine Empire)
1308 - Marriage Aid Protest of 1308 (France)
1314 - Burgundy, League of (France)
1314 - Nobles Revolt of 1314 (France)
1321 - Thrace Tax Exemption (Byzantine Empire)
1323 - Populares (France)
c. 1330 - Fordwich Attack (England)
1332-1334 - Peasants Revolt (India)
1334 - Parlement Decree of 1334 (France)
1337 - Languedoc Arriere-ban Protest (France)
1338-1339 - Protest Poems and Songs (England)
1339 - Norman Estates Tax Charter (France)
1340-1342 - Lincolnshire Inquiries (England)
1341 - Rejection of Estimo (Florentine Republic, Italy)
1341 - La Puy Salt Tax Protest (France)
1343 - Crisis of 1343 (France)
1343 - Brienne's Downfall (Florentine Republic, Italy)
1346 - Estates of Languedoil (France)
1348 - Normandy Riots (France)
1350s - Boendur Revolt (Iceland)
1351 - Rouen Rising (France)
1351-1368 - Lower Yangtze Rebellions (China)
1354 - Rienzo's Demise (Italy)
1356 - Navarrese Tax Opposition (France)
1358 - Jacquerie (France)
1360-70 - Venice Salt Makers Tax Opposition (Italy)
1363 - Ransom Protest (Scotland)
1369 - Acquitaine Revolt (France)
1378 - Languedoc Uprising (France)
1379 - Ghent Revolt (Flanders)
1381 - Aides Uprisings (France)
1381 - Wat Tyler's Rebellion (Great Britain)
1388 - Remensas' Protests (Spain)
1391 - Barcelona Riots (Spain)
1393 - Eyjafjord Tax Resistance (Iceland)
1400 ff. - Cuetaxtla Protest (Mexico)
1413 - Estates-General Reforms (France)
1425 - Catasta Debate (Florence, Italy)
1450 - Jack Cade's Rebellion (England)
1461 - Rheims Tax Revolt (France)
1462 - Remenca Serfs Rising (Spain)
1465 - 'War for the Public Weal' (War of the League of the Public Weal) (France)
1480 - Muscovy Tribute Resistance (Russia)
1484 - Tours States-General (France)
1489 - Yorkshire Rebellion (England)
1497 - Cornish Risings of 1497 (Cornish Rebellion) (England)

Renaissance to Enlightenment, 1500-1700

1502 ff.- Bundschuh (Germany/Switzerland)
1514 - Agen Revolt (France)
1514 - 'Poor Conrad' Rebellion (Arme Konrad) (Germany)
1520-21 - Great Revolt in Castile (Spain)
1524-25 - Peasants' Revolt (Peasants' War, Bauernkrieg) (Germany/Austria)
1525 - Amicable Grant Resistance (England)
1529ff. - Tithe Payers' Strike (France)
1536-37 - Pilgrimage of Grace (England)
1537 - Montelimar Exemption Protest (France)
1536 ff. - Ghent Revolt (Flanders, Belgium, Holy Roman Empire)
1540s - Telemark Uprising (Norway)
1542 - Gabelle Revolt (France)
1542 - Nils Dacke Rising (Sweden)
1543 - Export Duty Resistance (Netherlands, Holy Roman Empire)
1543 - 1545-Cortes Tax Refusals (Spain)
1548 - Guyenne Revolt (France)
1549 - Western Rebellion (England)
1563-1564 - Tax Farming Complaints (Ottoman Empire)
1564 - Parlement Tax Act (France)
1567ff. - Revolt of the Netherlands (Spanish Habsburg Empire)
1567 ff. - Reichenstein Rising (Austria)
1570s - Trondelag Uprising (Norway)
1572 - Census Opposition (Cyprus, Ottoman Empire)
1573 - Tithe Opposition (Sweden)
1573 - Croat Rising (Hungary, Austrian Monarchy)
1573-1577 - Castile Tax Resistance (Spain)
1576 - Cahier de doleance (France)
1578 - Anti-tax League (France)
1580 - Carnival in Romans (France)
1582 ff. - Haute-Uzege Revolt (France)
1586 - Gautiers Revolt (France)
1589 ff - Millones Protests (Spain)
1590s - Campaneres (France)
1591-1594 - Rappenkrieg (Switzerland)
1592 - Tunja Sales Tax Revolts (Colombia)
1594 ff. - Peasants' Revolt (Austria)
1593-95 - Vivarais Uprising (France)
1594 - Michael's Revolt (Romania, Ottoman Empire)
1595 - Third Estate Appeal (France)
1595-1597 - Peasant Risings (Austria)
1596 - Finland Rising (Sweden)
1596-1610 - Celali Revolts (Ottoman Empire)
1597 - Tax Rebellions (China)
1597 - Pancarte Resistance (France)
1597-Peasants Revolt (Hungary, Austrian Monarchy)
1598-1613-Time of Troubles (Russia)
1603-1608 - 'The Great Flight' (Ottoman Empire)
1606-1607 - Bolotnikov Rebellion (Russia)
1610 - Great Contract (Great Britain)
1620 ff. - Stock-and-Land Tax Conflict (Sweden)
1622 - Little Toll (Sweden)
1624 - Poitiers Riot (France)
1626 - Peasants Uprising (Austria)
1626 ff. - Catalonia Rebellion (Spanish Kingdom)
1628 - Petition of Right (Great Britain)
1630 - Lanturelu Rising (France)
1630 - Cascaveoux Revolt (France)
1631-1632 - Vizcaya Revolt (Spain)
1634-39 - Ship Writs Protest (Great Britain)
1635 - Agen Rising (France)
1635-43 - Saintonge/Angoumois Rebellions (France)
1636-1637 - Croquants Revolt (France)
1637 - Evora Riots (Portugal)
1638 ff. - Pardiac Revolts (France)
1639-43 - Va-nu-Pieds Revolt (France)
1640s - Excise Riots (England)
1643 - Excise and New Impost Protests (Great Britain)
1643 - Tax Risings (France)
1645 - Montpellier Revolt (France)
1645 - Cordoba Tax Resistance (Spain)
1647 - Palermo Revolt (Sicily, Spanish Kingdom)
1647-1648 - Naples Revolt (Italy, Spanish Kingdom)
1648 - Customs Protest (Ottoman Empire)
1648 - Moscow Uprising (Russia)
1648-1653 - Fronde of the Parlement (France)
1653 - Swiss Peasant War (Switzerland)
1659 ff. - Indigo Tax Evasion (Guatemala)
1662 - Kolomenskoe Protest (Russia)
1662 - Lustucru War (France)
1663 - Chalosse Rising (France)
1670 - Aubenas Revolt (France)
1670s - Peasant Revolt (France)
1675 - Bonnets Rouge Revolt (France)
1676 - Bacon's Rebellion (American Colonies, Great Britain)
1683 - Repartimiento Protest (Guatemala)
1689 - Hearth Tax (Hearth-Money) Repeal (Great Britain)

Eighteenth Century

1700 - Camisard Revolt (France)
1703 - Rakoczi's Insurrection (Hungary, Austrian Empire)
1707-08 - Lower Don Rebellion (Russia)
1712 - Mosquito Coast Rebellion (Central America)
1713 - Tax Rejection (Sweden)
1717 - Fukuyama Rising (Japan)
1726-1727 - Sanchu ikki (Japan)
1729 - Piche Settlement (Guatemala)
1733 - Excise Bill Riots (Great Britain)
1736 - Gin Act Protests (Great Britain)
1736 - Porteous Riots (Great Britain)
1739 - Iwaki Daira Rising (Japan)
1749 - Aizu Rising (Japan)
1749-1751 - Vingtieme Opposition (France)
1752 - Fukuyama Rising (Japan)
1761 - Canek Revolt (Yucatan)
1761-1763 - Ueda Horeki Rising (Japan)
1762 ff. - War of the Strilars (Norway)
1763 - Cider Act Protests (Great Britain)
1763 ff. - Bourbon Fiscal Reform Resistance (Guatemala)
1764-1765 - Tenma Sodo (Japan)
1764-75 - American Revolution (American Colonies, Great Britain)
1765 - Strilekrigen (Norway)
1765 - Rebellion of the Barrios (Ecuador)
1765 - Stamp Act Crisis and Stamp Act Congress (American Colonies, Great Britain)
1765-71 - Regulators (American Colonies, Great Britain)
1767 - Guanajuato Riot (Mexico)
1767 - Silesia Revolt (Austrian Monarchy)
1770 - Fukuyama Rising (Japan)
1773 - Palermo Revolt (Sicily, Italy)
1773-1774 - Boston Tea Party (Massachusetts Colony, Great Britain)
1773-75 - Pugachev Revolt (Russia)
1774 - Cochabamba Customs House Riot (Bolivia)
1775 - Peasants Rebellion (Bohemia, Austrian Monarchy, Holy Roman Empire)
1776 - Koyasan Revolt (Japan)
1780 - Arequipa Rebellion (Peru)
1780 - Katarista Rebellion (Bolivia)
1780 - La Paz Uprising (Bolivia)
1780-81 - Tupac Amaru Revolution (Peru)
1781 - Comunero Rebellion (Colombia)
1781 - Silk Tax Rising (Japan)
1782 - Carriage Tax Revolt (Sicily)
1783 ff. - Pennsylvania Whiskey Excise Protests (United States)
1784 - Nobles' Tax Opposition (Austrian Empire)
1784 - Horia and Closca Revolt (Transylvania, Austrian Monarchy)
1786 - Shays's Rebellion (United States)
1786-1787 - Tenmei Rising (Japan)
1786-1787 - Lofthuus's Revolt (Norway)
1788-89 - Minas Gerais Conspiracy (Brazil)
1789-1802 - French Revolution (France)
1790 - Decree Repeal Uprising (Austria)
1790 - Saxony Peasants' Revolt (Electorate of Saxony, Germany)
1790 - Fishermen's Revolt (Japan)
1793 ff. - White Lotus Rebellion (China)
1794 - Whiskey Rebellion (United States)
1794 - Pazvantoglu Rebellion (Bulgaria, Ottoman Empire)
1795 - Denbigh Protest (Wales)
1799 - Fries Rebellion (United States)

Nineteenth Century

1800 - St. Clears Tax Riot (Wales, Great Britain)
1802 - Parliament's Expunging Tax Roles (Great Britain)
1802-07 - Zempoala Tax Resistance (Mexico)
1806 - Llannon Riot (Wales, Great Britain)
1810 - Nobles' Tax Rebellion (Sicily)
1810 ff. - Nobles' Tax Reform Opposition (Prussia)
1811-1812 - Takeda Rising (Japan)
1814 - Echigo Rising (Japan)
1828 - Nobles' Tax Opposition (Russia)
1815-20 - Totonicapan Anti-tribute Uprising (Guatemala)
1816 - Commons Abolition of the Income Tax (Great Britain)
1822 - Cachoeira Uprising (Brazil)
1825 - Tumenggung Mohamad Revolt (Indonesia)
1826 - Homs Revolt (Syria)
1826 ff. - Hama Protest (Syria)
1831 - Damascus Revolt (Syria)
1831-1840 - Ferde Tax Opposition (Syria and Palestine)
1831-32 - Carmarthen Riots (Wales)
1833 - 'Awayid Abolition (Syria)
1834 - Fellah Revolt (Palestine, Ottoman Empire)
1835-1837 - Peasant Risings (Bulgaria, Ottoman Empire)
1838 - Carrera Revolt (Guatemala)
1838 - Anti-Corn-Law League (Great Britain)
1839-42 - Rebecca Riots (Wales)
1840s ff. - Tax Resistance Movements (China)
1841 - Druze Tax Resistance (Syria)
1841 - Anatolian Tax Resistance (Turkey, Ottoman Empire)
1842 - Ch'ung-yang Uprising (China)
1842 - Zhaowen County Uprising (China)
1845 - Tjikandi Affair (Indonesia)
1847 ff. - Battle of the Malt Tax (Great Britain)
1847-50 - Sierra Gorda Rebellion (Mexico)
1848 - Revolution of 1848 (Sicily)
1850 - Aleppo Revolt (Syria)
1850 - Peasant Rising (Bulgaria, Ottoman Empire)
1851 - Census Rebellion (Brazil)
1851 - Grape Growers Strike (Bulgaria, Ottoman Empire)
1853 - Nambu Rising (Japan)
1853 - Qingpu Resistance (China)
1854 - 'Alawis Revolt (Syria)
1855-1856 - Bedel Opposition (Syria)
1860 ff. - Shantung Tax Resistance (China)
1860 - Damascus Riots (Syria)
1860s - Zemstvo Tax Protest (Russia)
1866 - 1867-Kaisei Rising (Japan)
1871 - Match Girls (Great Britain)
1872 - Land and Labour League (Great Britain)
1874-1875 - Peasants Revolt (Herzegovina, Ottoman Empire)
1879 ff. - Single Tax Movement (United States)
1880 - Vintem Riot (Brazil)
1880s - Salt Tax Uprisings (Egypt)
1884 - Chichibu Rising (Japan)
1888 - Banten Revolt (Indonesia)
1891 ff. - Anti-tax Riots (Italy)
1894 - Sicily Rebellion (Italy)
1895 - Income Tax Opposition (France)

Twentieth and Twenty-First Centuries

1900 ff. - Acre War (Bolivia)
1900 ff. - Free Conservatives (Denmark)
1901-1905, and ff. - Peasant Antitax Risings (China)
1906 - Bambatha Rebellion (Natal, South Africa)
1907 - Winegrowers' Strike (France)
1908 - Dai Loc Tax Revolt (Viet Nam)
1911 - Waichow Revolution (China)
1916 - Two Kitchen Knives Rebellion (China)
1918 - Opium Surtax Resistance (China)
1919 ff. - Georgists (Danmarks Retsforbund) (Denmark)
1920s - Tax Boycotts (Burma)
1921 - Guntur No-tax Campaign (India)
1923 ff. - Red Spears' Tax Risings (China)
1925 ff. - Opium Tax Protests (China)
1930 - Nghe An Revolt (Vietnam)
1930 ff. - Great Depression Tax Resistance (United States)
1931-1932 - Ch'ang-le Revolt (China)
1932 - Chiang-tu hsien Disturbances (China)
1934 - Taxi Drivers' Strike (France)
1937-1939 - Damodar Canal Tax Movement (India)
1943 - Tigrai Rebellion (Ethiopia)
1949 - Tax Law Opposition (Japan)
1953 ff. - Poujadisme (France)
1960s - Barwick Court (Australia)
1963-1970 - Bale Rebellion (Ethiopia)
1964 - Latifundists' Tax Resistance (Portugal)
1968 - Gojjam Revolt (Ethiopia)
1969 - Antiwar Tax Rally (United States)
1970 - Scarsdale Property Tax Rejection (United States)
1978 - Proposition 13 (United States)
1990 - Poll Tax Riots (Great Britain)
1995 ff. - Taxpayer Protection Act (Canada)
1999 - Gasoline Tax Protests (Jamaica)
2000 ff. - DC Vote (United States)
2000 - Fuel Tax Protests (Europe)
2000 - Banana Tax Protest (People's Republic of China)
2001 - Separatists' Movement (Canada)
2001 - Tennessee Income Tax Protest (United States)
2002 - Restaurateurs Strike (France)
2002 - Tax Opposition (Ascension Island)

Biographies

Bacon, Nathaniel (1647-1676) (United States)
Baez, Joan (1941- )
Ball, John ( -1381) (Great Britain)
Bassingbourne, Sir Stephen (Great Britain)
Boadicea (Boudicca or Boudica) (d. 60 A.D.) (Britain)
Bolotnikov, Ivan Isaevich ( -1607, Russia)
Boniface VIII ( -1303, Italy)
Charles the Bad (Charles II of Navarre) (1332-1387, France)
Cobden, Richard (1804-1865, Great Britain)
Cruz, Francisco de la ( -1578, Peru)
Flavius Sabinus ( ,Rome)
Fries, John (1750-1825, United States)
George, Henry (1839-1897, United States)
Germanus (c. 378-448, Gaul)
Hampden, John (c. 1595-1643, England)
d'Harcourt, Godefroy ( -1356, France)
Jarvis, Howard (1903-1986, United States)
Kellems, Vivien (1896-1975, United States)
Lee, J. (Joseph) Bracken (1899-1996, United States)
Philip IV (Philip the Fair) (1268-1314, France)
Shays, Daniel (1747-1825, United States)
Tupac Amaru (1747-1781, Peru)
Tyler, Wat (Walter Tyler, -June 15, 1281, England)

Appendix: Entry by Nation
Bibliography
Index

Contents:
Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4. Reducing Fiscal Pressure Under the Stability Pact Fedele De Novellis and Salvatore Parlato Part Two: National Case Studies of European Tax Systems and Tax Reforms Luca Gandullia Co-Editor 5. France Simona Scabrosetti 6. Germany Giorgia C. Maffini 7. Ireland Alessandro Sommacal 8. Italy Luigi Bernardi 9. Spain Davide Tondani 10. The Netherlands Graziano Abrate 11. The United Kingdom Giuseppe Migali