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.

Business decision-makers need to think bottom line--and that means after taxes.

Drawing upon more than fifty years of professional experience between them, authors and tax experts John Karayan and Charles Swenson deftly show managers how to get to the bottom line without getting bogged down in the details of taxes.

Strategic Business Tax Planning, Second Edition is the definitive handbook on business tax planning, skipping the unnecessary and minute taxation details and focusing instead on the big picture in taxes. Organized around business processes, this reader-friendly guide shows you how to optimally put tax management principles to work in your business.

Appropriate for undergraduate finance students as well as professionals, this Second Edition is updated to include the newest federal tax acts as well as a host of key cases and administrative pronouncements.

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. Income taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology. Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book's new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists.

Proposals to introduce broad based consumption taxes have prompted considerable political controversy and conflict in recent decades. This book explores the politics of consumption tax reform in the four countries where the political resistance to such policies has been most acute: Australia, Canada, Japan and the United States. Using an institutional approach, the analysis in this book is animated by contemporary theoretical debates. These concern the dynamics of institutional and policy change and the roles of economic forces, policy ideas and political actors in this process. The author provides an overview of existing approaches to tax policy analysis, as well as a synopsis of existing debates within institutional theory. Taxing Reforms will appeal to academics in the fields of public policy, political economy and public finance, as well as graduate and undergraduate students in policy analysis and public finance. The book will also be of interest to tax policy analysts both in government and non-government organisations and think tanks with an interest in tax policy.

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 .

In recent years, stunning advances in telecommunications, capital mobility, and distribution channels have not only greatly increased the number of transactions and ventures subject to multiple taxation, but also have made it easier - for those who know what to look for - to plan around such taxes. Tax and legal professionals, entrepreneurs, and business managers must have a fundamental understanding of the state and local tax implications of key transactions. Those who are able to identify state and local tax issues also can make more effective use of tax consultants because challenges and opportunities can be spotted as they arise before basic negotiations are concluded and the outline of the deal solidified. Written by a team of CPAs, professors, and tax lawyers with over 120 years of combined experience, State and Local Taxation: Principles and Planning, Third Edition, covers the important tax issues of today's global business environment. The authors draw upon numerous real-life examples to identify and explain the fundamental principles of state and local taxation and how to incorporate these principles into strategic business planning. Key Features: Shows how to identify state and local tax issues and spot challenges and opportunities as they arise Details the principles of multi-state taxation and provides an understanding of their effect on business operations Explores the role of state and local tax issues in a strategic business environment and dis-cusses taxation from a strategic planning perspective Explains the economic implications of management decisions involving the application of tax laws Presents an overview of major state and local taxes including income tax, sales tax, property tax, and employment taxes WAV offers instructional material for classroom use

International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape.
Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.
In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner.
International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines.
This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.

* Describe the rapidly evolving role of International Taxation in a globalizing information economy
* Present theoretical models that act as the basis for successful international tax competition
* Describe the experiences and innovations of representative internationalized countries
* Discuss some new approaches to International Taxation
* Makes the case for new models of international taxation in an increasingly global information world

The Learning Annex Presents Small Business Basics
If you're a small business owner, you probably dedicate the majority of your time to the day-to-day activities that keep your company up and running. After all, why should you have to worry about taxes or other financial issues when you can hire someone else to handle them? The answer is simple: you, not your accountant or financial advisor, run the business. And if you truly want to be successful, you need to understand how your actions in business today can affect your bottom line tomorrow.
If you want to make more tax-efficient financial decisions for your business, The Learning Annex Presents Small Business Basics can show you how. This accessible guide provides useful and authoritative advice that will help you save time and money throughout the year.
Topics discussed include:
* Organizing your business--from S Corporations and C Corporations to Sole Proprietorships and Limited Liability Companies
* Income and losses--from business operations to the sale of business property
* Business deductions and credits--from home office deductions and advertising expenses to rent and retirement plans

As a small business owner, each decision you make is important. With The Learning Annex Presents Small Business Basics as your guide, you'll quickly discover how to make tax-savvy decisions that will improve your overall business.

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.

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.

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.

Die Verschmelzung als wirtschaftlich und rechtlich engste Form der Unternehmensverbindung stellt in einer dynamischen Wirtschaft ein nie an Aktualität einbüßendes Thema dar. Umfassend und fachübergreifend werden neben betriebswirtschaftlichen auch handels- und gesellschaftsrechtliche Aspekte sowie steuerliche Fragestellungen betrachtet. Dabei bildet die Darstellung des Verschmelzungsvorgangs in Handelsbilanzen von Überträgerin und Übernehmerin den Schwerpunkt der Analyse. Das Bewertungswahlrecht zwischen Buchwertverknüpfung und Anschaffungskostenansatz der Übernehmerin in § 24 UmwG wird ausführlich für verschiedene Gegenleistungen untersucht. Durch zahlreiche Beispiele, Tabellen und Abbildungen ist das Buch für Wissenschaft und Praxis gleichermaßen geeignet.

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