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With Early records from Mesopotamia, from the development early 3rd millennium BCE, also indicate forms of tithes or percentages of complex obligation that was required from individuals. This could have been traders or normal individuals who owned revenue to institutions, in particular governments ruled by kingssuch as temples, and the state. Taxes, over time, taxes also became one of more regular and expected flows towards the ways such institutions thrivedstate. While we often think of taxes as a set percentage per year In fact, many scholars see that we pay, this might not taxation may have been one of the case primary motives for writing to more fully develop by this time in early examples southern Mesopotamia, where written language indicate more sophisticated writing systems by 2900-2500 BCE, with this system developing further into the 2nd millennium BCE (Figure 1).<ref>For more on the concept of taxes. One tithes and percentages of the earliest income as a form of taxes was corvéereligious or government tax, see: Stevens, where labor by individuals for a period of time was given to the authorities to construct canals and other infrastructureM.E. This was the case in both Mesopotamia (southern Iraq2006) <i>Temples, tithes, and Egypttaxes: the temple and the economic life of ancient Israel</i>. Peabody, Mass, where such labor would be required for periods of time from different families living with the state or even townsHendrickson Publishers.</ref>
Early records from MesopotamiaIn Egypt, from the early 3rd millennium BCEsystem may have been even more centralized, also indicate forms of tithes or percentages where often Pharaoh and the priestly classes held a lot of obligation that was required from individualspower. This In this case, people and revenue could have been traders be conscripted or normal individuals who owned revenue taxed on regular schedules. The Egyptians justified this by claiming everything belonged to Pharaoh anyway and the percentages sent to institutionsthe central government in Memphis represented a percentage from the different nomes, or small provinces within Egypt. These obligations helped fuel the major building activity in the Early Dynastic period such as templesthe Great Pyramids in Giza, which helped to reinforce Pharaoh's central authority and thus the statetax-based system created. Taxes, over time, also became <ref>For more regular on Egyptian taxation and expected flows towards the state. In fact, many scholars see that taxation may have been one use of the primary motives for writing to more fully develop by this time in southern Mesopotamianomes, where written language indicate more sophisticated writing systems by 2900-2500 BCEsee: Ruiz, with this system developing further into the 2nd millennium BCE A. (Figure 12001)<i>The spirit of ancient Egypt</i>. [Online]. New York, Algora Publishing. [Accessed: 8 September 2017], pg. 68.</ref>
In EgyptMesopotamia in the late 3rd millennium BCE, the system may have been even more centralizedby about 2100 BCE, where often Pharaoh and the priestly classes held a lot created another form of power. In this casetaxation, called <i>Bala</i>, people that revolved responsibility to different cities and also required different types and amounts of revenue could be conscripted or taxed depending on regular scheduleshow linked the city was to the central government. The Egyptians justified this by claiming everything belonged Some cities that specialized in agricultural products would be required to Pharaoh anyway and the percentages sent send those products to the central government , while others specializing in Memphis represented wood or other natural products could send those as part of their tax obligations. These items were collected and deposited in central facilities that acted as a collection point. The system then created a percentage large bureaucratic structure that had many dependents who relied upon taxation from the different nomes, controlled cities. The state itself would use these resources in redistributing goods to enable building projects or use the goods directly for projects or small provinces within Egyptpayments. These obligations helped fuel <ref>For more on the major building activity <i>Bala</i> system, see: Justin Cale Johnson & Steven J. Garfinkle (eds.) (2008) <i>The growth of an early state in Mesopotamia: studies in Ur III administration: proceedings of the Early Dynastic period such as First and Second Ur III workshops at the Great Pyramids in Giza49th and 51st Rencontre assyriologique internationale, London July 10, which helped to reinforce Pharaoh's central authority 2003 and thus tax-based system createdChicago July 19, 2005</i>. Biblioteca del próximo oriente antiguo 5. Madrid, Consejo Superior de Investigaciones Científicas. </ref>
Mesopotamia in ====Rise of Taxes====[[File:King John from De Rege Johanne.jpg|thumbnail|left|300px|Figure 2. King John attempted to introduce various taxes, including income tax, but this led to conflict with the nobles.]]The two developments of empires and currency by the late 3rd mid-1st millennium BCEled to complex tax systems that began to resemble our own systems today. The Achaemenid Empire created a regulated system that was based on earlier systems, by about 2100 BCEsuch as the Assyrian Empire, created another form of taxation that revolved responsibility but the system began to change as currency began to different cities and also required different types and amounts be more utilised in the Greek-speaking parts of revenue depending on how linked the city was to Empire and the central governmentGreek world itself. Some cities that specialized in agricultural products would be required to sent Provinces now had specific obligations and those products obligations had to the central government, while others specializing in wood or other products could send thosebe met through silver. These items There were attempts then to standardize revenue collected and deposited in central facilities that acted by the state into a type of currency (e.g., silver) rather than as a collection pointvariety of products. The system then created a large bureaucratic structure This also meant that the state now had many dependents who relied upon taxation from to understand the land it controlled cities. The state itself would use these resources in redistributing goods more detail, as the types of crops, fruit trees, and other forms of revenue generation had to enable building projects or use be identified so that an estimate on tax obligations could be calculated (and thus a budget determined by the goods directly for projects or paymentsstate).<ref>For more on Achaemenid taxation, see: Pirngruber, R. (2017) <i>The economy of Late Achaemenid and Seleucid Babylonia</i>. Cambridge, United Kingdom ; New York, NY, USA, Cambridge University Press, pg. 42.</ref>
[[File:Balance sheet Mesopotamia Louvre AO6036.jpg|thumbnail|Figure 1. This ledger document accounts for various receipts, including likely taxes collected from individuals.]]<dh-ad/>
==Rise The development of Taxes==coinage allowed the state to obtain funds in new ways. It now created a system where people had to exchange goods or their own currency to obtain local coins. The state now could create favorable exchange rates as a form of revenue generation. Coins, in effect, allowed taxes to be hidden and allowed the authority of the state to be made clear. This caught on in the Aegean and Anatolian cities at first but later began to spread throughout the Mediterranean and Middle East. It became clear that currency did not have to be a direct transfer of value on a one to one basis but rather currency could have value potentially above the value of the metal itself, allowing for greater revenue generation by the state as it taxed foreigners coming into the state and citizens as well.<ref>For more on the role of coinage and tax, see: Schaps, D.M. (2004)<i> The invention of coinage and the monetization of ancient Greece</i>. Ann Arbor, University of Michigan Press.</ref>
The development In the Medieval period, various forms of coinage allowed the taxes developed that included religious as well as state to obtain funds -based taxes. Land taxes, tithes, feudal taxes, and poll tax were typical taxes developed. Earlier systems, such as in new waysEngland during the Anglo-Saxon period, did not require compulsory taxation but they, instead, used fines as forms of taxation. It now Norman England created a universal land tax for all classes. Taxation, however, became a source of contention, leading to a system where people had the king would have to exchange goods or their own currency get consent from leading individuals and nobles from different regions. During the reign of King John in the 12th and early 13th centuries, there were attempts to obtain local coins. The state now could create favorable exchange rates as make taxes a form larger supply or portion of the king's overall revenue generation. Coins, where even annual income by individuals was now something taxed by the king (which was rare in effect, allowed taxes to be hidden earlier periods and allowed the authority of until the state to be made clear19th century). This caught on in the Aegean created conflict with nobles. Over time, through <i>Magna Carta</i> and Anatolian cities at first but later began to spread throughout the Mediterranean other agreements, an assembly of nobles and Middle East. It became clear other land owners that currency did not have to be a direct transfer of value gave consent on a one to one basis but rather currency could have value potentially above taxes helped form the value bases of Parliament that developed in the metal itself13th century and, eventually, allowing or greater revenue generation by the state as it taxed foreigners coming into the state foundation of modern democratic institutions (Figure 2).<ref>For more on early Medieval and English tax systems, see: Frecknall-Hughes, J. (2015) <i>The theory, principles and citizens as wellmanagement of taxation: an introduction</i>. Abingdon, Oxon ; New York, NY, Routledge.</ref>
The Roman Empire created a series of specialized taxes that saw it tax things like trade====Later Development====Today, military obligationsin many Western economies, inheritancecorporate and income taxes, along with salestaxes, religiousform the basis of taxation. Income tax that was levied from individuals on an annual basis was introduced by the United Kingdom in 1799. This new form of income tax also became established as a progressive tax, slave tradewhere rates of taxation were based on income and overall revenue generated. This became a point of controversy throughout the early 19th century but became after that the more accepted form of taxation. By 1842, landthe taxation system in the UK became more permanent, leading to the system being only revised rather than being repealed and reintroduced as well as income taxit was in earlier periods. In effectBy the 1860s, the Roman Empire depended British government had become too dependent on progressive tax, making it then a series of specialized taxes and obligationspermanent fixture that is now still in use. While some <ref>For more on development on modern income taxes were obligatory, the state also created a series of see: Seligman, E.R.A. (2006)<i> The income tax revenues that could be generated by people using the state's services or performing certain functions (e.g</i>.London, selling slaves)Elibron Classics. </ref>
Today, in many Western economies, corporate and income taxes, along with sales taxes, form the basis of taxation. Income tax that was levied from individuals on an annual basis was introduced by the United Kingdom in 1799. This new form of income tax also became established as a progressive tax, where rates of taxation were based on income and overall revenue generated. This became a point of controversy throughout the early 19th century but became after that the more accepted form of taxation. By 1842, the taxation system in the UK became more permanent, leading to the system being only revised rather than being repealed and reintroduced as it was in earlier periods. By the 1860s, the British government had become too dependent on progressive tax, making it then a permanent fixture that is now still in use.====References====<references/>{{Contributors}}
In the United States, similarly, the 19th century often saw temporary measures or use of progressive tax. Abraham Lincoln used it to finance the Civil War. It took the 16th Amendment, which gave Congress full power to levy all income taxes to make the system of progressive tax in the United States universal and permanent. Governments in many other countries also saw the benefits of a progressive tax, while the population saw this as a more fair system that would tax wealthier individuals more than less earning individuals. ==Summary== Taxation has been a long-lived presence in societies, as states developed by the beginning of the 3rd millennium BCE. However, such forms of taxes varied. Initially, it was simply taking common goods such as agricultural products and redistributing them to the state. With coinage, a new, more direct way was developed in taxes, while it also became possible to tax in value more than the weight of the precious metal that made up coins. Roman taxes became more diversified, where many services of the state also became taxed. Modern taxes, affecting income in so-called progressive tax, developed as early as 1799 but came into maturity over the 19th and early 20th centuries in the US and UK. ==References==[[Category:Economic History]]
Admin moved page How did taxation emerge? to When did taxation emerge
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[[File:Balance sheet Mesopotamia Louvre AO6036.jpg|thumbnail|left|300px|Figure 1. This ledger document accounts for various receipts, including likely taxes collected from individuals.]]
There is a saying that the only two certainties in life are death and taxes. While this may make taxation sound like a strongly embedded idea in society, the historical development of taxes did begin with the rise of early states. However, taxes have been redefined and have conceptually evolved over the centuries, while they still retain their primary goal of funding government interests.
====Early History====With the development of complex institutions, in particular governments ruled by kings, taxes became one of the ways such institutions thrived. While we often think of taxes as a set percentage per year that we pay, this might not have been the case in early examples of taxes. One of the earliest form of taxes was corvée, where labor by individuals for a period of time was given to the authorities to construct canals and other infrastructure. This was the case in both Mesopotamia (southern Iraq) and Egypt, where such labor would be required for periods of time from different families living with the state or even towns.<ref>For more on early Mesopotamian and Egyptian taxation, see: Smith, S. (2015) <i>Taxation: a very short introduction. Very short introduction</i>. Oxford, Oxford University Press.</ref>
The two developments of empires and currency by the mid-1st millennium BCE led to complex tax systems that began to resemble our own systems today. The Achaemenid Roman Empire created a regulated system series of specialized taxes that was based on earlier systems, saw it tax things such as the Assyrian Empiretrade, military obligations, inheritance, sales, religious activities, slave trade, land, but the system began to change as currency began to be more utilised in well as other revenue. In effect, the Greek-speaking parts Roman Empire depended on a series of the Empire and the Greek world itself. Provinces now had specific obligations specialized taxes and those obligations had to be met through silver. There While some taxes were attempts then to standardize revenue collected by obligatory, the state into also created a type series of currency tax revenues that could be generated by people using the state's services or performing certain functions (e.g., silverselling slaves) rather than as a variety of products. This also meant that the state now had to understand the land it controlled in <ref>For more detail, as the types of cropson Roman taxes, fruit treessee: McGeough, and other forms of revenue generation had to be identified so that an estimate on tax obligations could be calculated K.M. (and thus a budget determined by the state2004)<i>The Romans: new perspectives. Understanding ancient civilizations</i>. Santa Barbara, Calif, ABC-CLIO, pg. 114. </ref>
In the Medieval periodUnited States, similarly, various forms the 19th century often saw temporary measures or use of taxes developed that included religious as well as state-based taxesprogressive tax. Abraham Lincoln used it to finance the Civil War. Land taxesIt took the 16th Amendment, tithes, feudal which gave Congress full power to levy all income taxes, to make the system of progressive tax in the United States universal and poll tax were typical taxes developedpermanent. Earlier systems, such as Governments in England during many other countries also saw the Anglo-Saxon period, did not require compulsory taxation but they, instead, used fines as forms benefits of taxation. Norman England created a universal land progressive tax. Taxation, however, became a source of contention, leading to while the population saw this as a more fair system where the king that would have to get consent from leading tax wealthier individuals more than less earning individuals and nobles from different regions. Over time, this assembly of nobles that gave consent <ref>For more on taxes helped form the bases development of what became Parliament modern governments andtaxation, eventuallysee: Sabine, B.E.V. (2010) <i>A history of income tax: the foundation development of modern democratic institutionsincome tax from its beginning in 1799 to the present day related to the social, economic and political history of the period</i>. London; New York, Routledge.</ref>
==Later Development==Summary====Taxation has been a long-lived presence in societies, as states developed by the beginning of the 3rd millennium BCE. However, such forms of taxes varied. Initially, it was simply taking common goods such as agricultural products or even labor and redistributing them to the state. With coinage, a new, more direct way was developed in taxes, while it also became possible to tax in value more than the weight of the precious metal that made up coins. Roman taxes became more diversified in areas where taxes were applied, where many services of the state also became taxed. Modern taxes, affecting income in so-called progressive tax structures, developed as early as 1799 but came into maturity over the 19th and early 20th centuries in the US and UK after periods of great contention.
