1741:" of that period. According to this document the king grants freedom of travel and exemption from all taxes to three Jews of Lyons "neque teloneum, neque paravereda aut mansionaticum, aut pulveraticum, aut cespitaticum, aut ripaticum, aut rotaticum, aut portaticum, aut herbaticum prædictis Hebræis exigere præsumant" (De Rozières, "Recueil Général des Formules Usitées dans l'Empire des Francs," i. 41–43, Paris, 1859–1871; Simson, "Jahrbücher des Fränkischen Reiches Unter Ludwig, dem Frommen," i. 393–396, Leipsic, 1874–76). For such a safe-conduct the Jews were required to pay a certain fee; but this, being understood, is not stated anywhere, as the payment constitutes the only reason for the exemption from other taxes. The stipulations regulating the tolls of Raffelstetten,
1826:—all places of settlement within easy walking distance of the cities in which they were denied residence. On the passports issued to them by their respective sovereigns they could engage in trade in the latter places, at least during the day, and, therefore, since the local governments wished to enforce the decrees excluding the Jews, they were driven to adopt new measures ("R. E. J." viii. 212). Administrators soon recognized the financial utility of the Leibzoll, and the territorial rulers in the German empire levied such a toll from all traveling Jews, whether foreigners or their own subjects. In Nuremberg the average annual value of the toll for the last ten years during which Leibzoll was levied (1797–1806) was 2,448
2134:
Russian Jew entering Poland, should be supplied with a pass descriptive of the place of its issuance, the bearer's business, etc. The local police was to be charged with the inspection of the passes. In consequence of this report, Emperor
Nicholas ordered the minister of finance to communicate with the proper authorities, and to draft the regulations for the introduction of the tax in question. After a prolonged correspondence with the Polish authorities the minister found the proposed measure to be inexpedient, not only because of the decrease in the revenues which it would effect, but also because of possible complications and abuses in its enforcement. The "Geleitzoll", therefore, remained until abolished by an
38:
1907:-manufacturer of Berlin, was exempted by the king (1731) because his business required him to travel frequently ("Allg. Zeit. des Jud." 1902, p. 477). When Meyerbeer went to Vienna, the "Judenamt" received orders to treat him "not as a Jew, but as a cavalier" (ib. 1847, p. 91). Native Jews were often exempted, for a fixed sum, from paying this toll, but naturally this freed them from it only within the confines of their own country. Thus the Jews of Saxony were exempt from the Leibzoll by an order dated 16 April 1773 (Levy, "Geschichte der Juden in Sachsen," p. 71, Berlin, 1901). The Jews of Berlin compromised with the elector, in 1700, by paying 1,000
1779:
passed through his territory. But these taxes continued as customs duties until, with the growing hostility of the free cities, and with the frequent expulsion from vast territories which became the rule in the fifteenth century, those rulers who had expelled the Jews from their domains determined on the adoption of a policy of keeping them away from their borders. International relations, however, would not permit of the disregard of a passport granted by a foreign ruler to one of his subjects, so when Jews visited a territory in which no Jew was permitted to settle they were subjected to the payment of a toll.
1646:
1634:
2465:
1690:
1967:, who worked persistently for the abolition of this impost. Perceiving that ample resources would be required to carry on his campaign, and not being personally able to command these, he invoked the aid of the German and foreign Jews in 1803, asking them to subscribe to the fund raised for this purpose. He instituted negotiations with the minor German princes at the
1760:, "Deutsche Verfassungsgeschichte", iv. 1, 70, Kiel, 1884; Scherer, "Rechtsverhältnisse der Juden," p. 110, Leipsic, 1901); the same is stated in the charter granted to the Jews of Worms, 1090 ("Zeitschrift für die Gesch. der Juden in Deutschland," i. 139). When the Jews passed under the jurisdiction of the territorial rulers, this principle was acknowledged.
2133:
of Poland, who stated that he considered the abolition of the tax inexpedient, but proposed decreasing its amount and regulating it according to age, sex, and business occupation. He deemed it advisable to introduce a similar tax in Russia, and suggested that each Polish Jew entering Russia, and each
1857:
in 1782, Jews entering Vienna or staying there for some time had to pay a special tax which differed from
Leibzoll only in name. The same may be said of Nuremberg, where Leibzoll was abolished theoretically in 1800, but was levied practically until 1806 under the name of "Passier- und Eintrittsgeld".
1732:
the king claimed the exclusive rights of the jurisdiction and taxation of the Jews, and retained responsibility for the protection of their lives and their property. He granted them protection either by a guard or by safe-conduct; chiefly by the latter, for the Jews, being extensive travelers, when
1778:
As the Jews in increasing numbers passed under territorial jurisdiction, the exemption from personal tax, which was granted them as long as they remained crown property, was no longer respected, for each territorial ruler considered himself entitled to levy taxes on all foreign Jewish subjects who
1934:
Notwithstanding the liberal spirit which these abolitions showed, the majority of the German states still clung to the tax. With the advent of the French, however, some of them were compelled to abolish the
Leibzoll. Early in July, 1798, the French general Cacatte informed the members of the
2112:
were treated as foreigners, and as such were not admitted into the interior of the empire. On the other hand, the
Russian Jews had great difficulty in entering Poland, and those who went there for business had to pay a "Geleitzoll." In 1826, the representatives of the Jewish community of
1890:
were exempted from
Leibzoll when they were traveling to attend one of the regular landtags, or to meetings of the district congregations (see Bamberger, "Histor. Berichte ĂĽber die Juden der Stadt Aschaffenburg," p. 26, Strasburg, 1900). As a mark of special favor, court Jews or
1787:
Owing to the weakness of the imperial power of the Holy Roman Empire, Jews expelled from a place could easily settle in the vicinity, and on the strength of their passports do business in the place from which they had been expelled. So the Jews expelled from
2059:, as in the surrounding regions, Jews were subjected to the costly and humiliating practice of paying the body tax (Leibzoll), particularly between the 17th and 18th century. Furthermore, Jews paid higher taxes for their wares, often double the regular fee.
1764:, in his law on the Jews, issued 1244, decreed that within the limits of his state they should not pay more than the legal rate of toll—the same rate that all other citizens had to pay (Scherer, l.c. p. 181). As in the stipulations regulating the
2095:
made a ruling to levy higher bridge tolls for all Jews who were not French citizens. From these examples, it is clear that although the
Leibzoll was officially abolished in 1797, extra rates and tolls persisted in areas that were hostile to Jews.
1911:
annually; this sum ("JĂĽdische Presse," 22 Aug. 1902) exempted only those who were in the possession of a lawful charter ("Schutzbrief"), which had replaced the old safe-conduct ("Judengeleit"), and who therefore were called "vergleitete Juden" or
1845:("R. E. J." viii. 208). Sometimes the humiliation lay in the form in which the tax was levied. In some places a Jew passing a toll-gate had to cast dice in remembrance of the crucifixion (Grätz, "Gesch." 3d ed., viii. 14); elsewhere, as in
2065:
was particularly strict, as shown by a ruling from 1675, which only allowed “Jew horses” to cross Zürich territory, while Jews should not set foot on land. For their horses to cross Zürich soil, Jews had to pay double the usual toll rate.
1752:, issued between 904 and 906, are to be interpreted in the same manner—the Jews, as privileged merchants, shall not pay more than the regular toll ("justum theloneum"). The law expressly states this conforms with the ancient custom (
1939:
that, at the order of the division commander
Freitag, the special taxes of the Jews were to be abolished, as they were repugnant to justice and humanity. In consequence of this order the Jews on the left bank of the
982:
2080:, the money was collected by the Oberstknecht. The Jewish community of Basel had grown to over 700 families in the 18th century, and in 1723, the lump sum of the Leibzoll amounted to approximately 500 pounds.
2090:
In
Schaffhausen, it took a further two years for these tolls to be abolished, and the local council decided to maintain the Leibzoll for non-French Jews. In 1804, in a similar vein, the Small Council of
1728:
The origin of the
Leibzoll may be traced to the political position of the Jews in Germany, where they were considered crown property and, therefore, under the king's protection. In his capacity as
1862:, where the French government had emancipated the Jews, the Russian government re-introduced the Leibzoll under the name of "Tagzettel", requiring every Jew entering the city to pay five silver
2007:(September, 1806). The emancipation of the Jews from these imposts created much antagonism; and among those opposed to it were such men as Paalzow, Grattenauer, and Buchholz. In the northern
2011:
towns the French garrisons compelled the burghers to relieve the Jews from the payment of the
Leibzoll, and, notwithstanding much opposition, secured the privilege for the Jews of
1853:, Jews were forced to pay for a guard to follow them as long as they remained within the city. Even after the Leibzoll had been officially abolished, as in Austria by Emperor
1742:
1733:
they went on long business trips could not always be accompanied by imperial guards. The first instance of the granting of one of these safe-conducts occurred under
1765:
1696:
Dicken coin from 1617. It corresponds to the Leibzoll of 24 kreuzers that Jews had to pay from 1676 onwards to stay in Schaffhausen. Coin in the collection of the
1816:
1957:
1923:
abolished the Leibzoll in Berlin, and in July, 1788, he abolished it in other places. The abolition of the toll was due largely to the exertions of
2374:
2331:
2118:
2527:
2335:
1900:
1328:
2532:
2126:
2537:
1185:
2542:
2073:
in 1676. For that sum, Jews were allowed to stay two days in the city and practice trade, as long as all trading was done in cash.
1775:, and as in the law of Frederick II, only customs duties for goods or slaves were mentioned: therefore a personal tax was unknown.
1050:
1045:
486:
1399:
992:
213:
481:
1972:
1599:
780:
1474:
1837:(1703) fixes the toll for a wagon-load of merchandise, one head of cattle, or one Jew, when passing over the bridges of
2097:
1676:
1539:
662:
174:
2358:
1000:
748:
1833:
The wording of the laws sometimes also suggests an intention of humiliating the Jews. For example, an ordinance of
465:
1920:
647:
243:
2035:. Although the tax had been almost universally abolished, its collection still continued from the Jews visiting
2522:
2517:
2148:
1975:, the imperial chancellor, succeeded in obtaining free passage for the Jews throughout the Rhine provinces and
1770:
1604:
1323:
1854:
1609:
568:
37:
1866:
for the first day and three for every additional day he remained ("Allg. Zeit. des Jud." 1862, p. 12).
2547:
1968:
1697:
1307:
598:
1747:
1875:
1549:
1519:
2501:
2488:
930:
402:
977:
555:
512:
363:
218:
67:
2412:
Zwischen Ausgrenzung und Integration. Geschichte und Gegenwart der JĂĽdinnen und Juden in der Schweiz
1874:
Certain exemptions from Leibzoll were granted. Under the Austrian law of 1244, corpses were exempt.
1569:
987:
471:
2315:
2479:
1761:
1584:
1524:
1035:
1030:
652:
533:
184:
1956:
At the beginning of the nineteenth century, the Jews of Germany found a courageous champion in
1887:
1669:
1494:
1379:
1374:
970:
549:
368:
1886:
free of duty in 1389 (Scherer, l.c. p. 535). The Jews living within the territory of the
1734:
1574:
1499:
1464:
1449:
1369:
1359:
603:
523:
518:
439:
2024:
1945:
1821:
2122:
2040:
1738:
1594:
1559:
1534:
1414:
1394:
561:
238:
99:
2214:
1924:
8:
1962:
1827:
1614:
1514:
1509:
1454:
1439:
1429:
1424:
1419:
1364:
1354:
1349:
1333:
1203:
1149:
952:
460:
2317:
2368:
2208:
2117:
petitioned the government for the abolition of the tax, which amounted then to fifteen
1928:
1729:
1589:
1579:
1564:
1554:
1529:
1479:
1444:
1434:
1404:
1389:
1384:
1239:
1154:
942:
906:
827:
706:
424:
62:
2000:
2354:
2325:
2271:
2032:
1834:
1806:
1662:
1504:
1489:
1484:
1459:
1409:
1209:
920:
872:
812:
728:
669:
381:
348:
154:
2194:
1896:
1846:
1830:(Barbeck, "Gesch. der Juden in NĂĽrnberg und FĂĽrth," p. 106, Nuremberg, 1878).
1737:(814–840), and a specimen of it may be found among the documents preserved in the "
1544:
1469:
1075:
1040:
1020:
832:
800:
674:
528:
279:
2164:
2028:
1709:
1638:
1254:
1112:
1107:
842:
805:
716:
681:
583:
507:
343:
303:
269:
179:
169:
164:
159:
77:
2474:
2004:
1936:
1801:
1197:
1169:
1144:
1005:
847:
642:
578:
476:
414:
318:
313:
296:
274:
2511:
2469:
2189:
2020:
1269:
937:
862:
753:
686:
620:
588:
455:
397:
358:
338:
308:
223:
144:
139:
114:
104:
46:
2179:
1797:
2291:
2250:
1693:
1650:
1164:
947:
916:
887:
867:
758:
743:
723:
637:
632:
434:
228:
197:
2159:
2056:
1992:
1757:
1717:
1159:
897:
857:
775:
711:
657:
593:
419:
409:
353:
233:
134:
129:
87:
72:
2468: This article incorporates text from a publication now in the
2316:
Cranach et al. 2016: Cranach, Kaufmann, Knoch-Mund, Picard, Weingarten.
2286:
2184:
2174:
2169:
1979:. It was largely due to his efforts that the Leibzoll was abolished in
1842:
1838:
1264:
1234:
1117:
1102:
1025:
957:
925:
877:
852:
837:
738:
733:
701:
627:
333:
328:
149:
109:
55:
2235:
2225:
2154:
1996:
1984:
1980:
1944:
were relieved from the payment of Leibzoll. At the conclusion of the
1789:
1097:
1015:
1010:
696:
691:
502:
429:
119:
2062:
2016:
1812:
2318:"«Judentum», in: Historisches Lexikon der Schweiz HLS online, 2016"
2281:
2266:
2261:
2230:
2092:
2084:
1863:
1227:
911:
901:
822:
817:
790:
763:
573:
323:
264:
259:
92:
1793:
2399:(in German). Zurich: Schweizerischer Israelitischer Gemeindebund.
2276:
2130:
2070:
2012:
1988:
1976:
1070:
892:
795:
785:
124:
82:
2245:
2240:
2109:
2044:
2036:
1908:
1904:
1892:
1883:
1859:
1850:
1713:
1633:
1279:
1090:
1085:
1080:
882:
770:
2255:
2219:
2135:
2114:
2077:
2008:
1941:
1879:
1753:
1294:
1289:
1284:
1274:
1249:
1244:
1191:
1063:
1899:). Later the exemption was extended to manufacturers; and
1895:-farmers were exempt from the payment of such tolls (see
1689:
29:
1878:
gave free safe-conduct to three Austrian Jews to bring "
1716:
that Jews had to pay in most European states from the
1811:; those who could not gain entrance into the city of
994:
European Union Common Consolidated Corporate Tax Base
2457:Rukovodstvo k Russkomu Zakonodatelstvu o Yevreyakh
2409:
2394:
2351:Jewish Switzerland: 50 Objects Tell Their Stories
2348:
2076:Authorities often profited from the Leibzoll. In
2509:
2087:, the Helvetic Consulta abolished the Jew toll.
2100:remained in place well into the 19th century.
2069:The Jew toll in Schaffhausen was valued at 24
1931:also abolished the toll in his own dominions.
1670:
2373:: CS1 maint: multiple names: authors list (
2330:: CS1 maint: multiple names: authors list (
2098:Swiss rules and policies restrictive to Jews
2473:
2353:. Basel: Christoph Merian. pp. 58–61.
2334:) CS1 maint: numeric names: authors list (
2141:
1782:
1677:
1663:
2397:Geschichte der Juden in der Schweiz, Bd 1
2349:Battegay, Lubrich, Caspar, Naomi (2018).
1186:Institute on Taxation and Economic Policy
1948:(21 July 1801) the toll was re-imposed.
1688:
2528:Jews and Judaism in the Russian Empire
2510:
2027:23 April 1823, through the efforts of
2427:. vol. v., pp. 126–145, 335–347;
2125:this application was referred to the
2108:Up to 1862, the Polish Jews visiting
2390:
2388:
2386:
2384:
2311:
2309:
2307:
2149:mainly or exclusively targeting Jews
2459:, p. 18, St. Petersburg, 1890.
2395:Weldler-Steinberg, Augusta (1966).
1951:
1756:, "Mon. Germaniæ Leges," iii. 480;
1723:
13:
14:
2559:
2533:Religion in the Holy Roman Empire
2477:; et al., eds. (1901–1906).
2381:
2304:
1001:Global minimum corporate tax rate
2538:Economy of the Holy Roman Empire
2483:. New York: Funk & Wagnalls.
2463:
2127:Grand Duke Constantine Pavlovich
2023:. The Leibzoll was abolished in
1644:
1632:
466:Base erosion and profit shifting
36:
2543:Disabilities (Jewish) in Europe
1921:Frederick William II of Prussia
244:Optimal capital income taxation
2403:
2342:
2050:
1324:List of countries by tax rates
1:
2297:
2083:In 1797, under the ruling of
1869:
749:Natural resources consumption
2047:was the last to abolish it.
2039:in the reign (1804–1835) of
1712:: "body tax") was a special
1698:Jewish Museum of Switzerland
599:United States as a tax haven
7:
2410:Kupfer, Weingarten (1999).
2202:
1876:Albert III, Duke of Austria
10:
2564:
2414:(in German). Zurich: Sabe.
1815:settled in the village of
513:Offshore financial centres
403:Repatriation tax avoidance
2103:
978:Financial transaction tax
68:Property tax equalization
2450:Pervy Polny Svod Zakonov
2043:. Of the German states,
1329:Tax revenue to GDP ratio
988:Currency transaction tax
569:Liechtenstein tax affair
2480:The Jewish Encyclopedia
2142:Similar taxes elsewhere
2055:In the area of today's
1783:Development of Leibzoll
1762:Frederick II of Austria
1036:Permanent establishment
1031:Exchange of Information
534:Financial Secrecy Index
185:Medical savings account
2121:. By order of Emperor
1971:(1804), and, aided by
1796:; those expelled from
1766:tolls of Raffelstetten
1743:Lorch (Oberösterreich)
1701:
931:Vehicle miles traveled
550:Ireland as a tax haven
364:Private tax collection
2523:Jewish Polish history
2518:Jewish German history
2215:Cantonist recruitment
2031:, court agent to the
1720:to the 19th century.
1692:
604:Panama as a tax haven
556:Ireland v. Commission
524:Conduit and sink OFCs
519:Offshore magic circle
440:Unreported employment
16:Tax on Jews in Europe
2452:, vol. x., No. 6703;
2444:Geschichte der Juden
2041:Francis I of Austria
1600:United Arab Emirates
1342:Individual Countries
1051:Foreign revenue rule
843:Inheritance (estate)
562:Leprechaun economics
2548:History of taxation
2437:Allg. Zeit. des Jud
1919:In December, 1787,
1792:in 1499 settled in
1735:Louis le DĂ©bonnaire
1639:Business portal
1334:Tax rates in Europe
1204:Tax Justice Network
1150:Dhammika Dharmapala
653:Airport improvement
461:Transfer mispricing
252:Distribution of Tax
24:Part of a series on
2025:Brunswick-LĂĽneburg
1946:peace of Lunéville
1929:Bishop of Salzburg
1800:(1507) settled in
1730:Holy Roman emperor
1702:
1240:Eight per thousand
1155:James R. Hines Jr.
1046:European Union FTT
63:Government revenue
2496:Missing or empty
2489:cite encyclopedia
2033:Duke of Brunswick
1925:David Friedländer
1835:Philip V of Spain
1687:
1686:
1622:
1621:
1218:
1217:
1210:Tax Policy Center
953:Negative (income)
729:Environmental tax
611:
610:
529:Financial centres
349:Tax investigation
287:
286:
155:Tax harmonization
2555:
2505:
2499:
2494:
2492:
2484:
2467:
2466:
2431:Jewish Chronicle
2416:
2415:
2407:
2401:
2400:
2392:
2379:
2378:
2372:
2364:
2346:
2340:
2339:
2329:
2321:
2313:
2272:Protection money
2138:of 24 May 1862.
1969:Diet of Ratisbon
1966:
1958:Wolf Breidenbach
1952:Wolf Breidenbach
1888:Elector of Mainz
1825:
1810:
1774:
1751:
1739:Liber Formularum
1724:Rate of the toll
1679:
1672:
1665:
1651:Money portal
1649:
1648:
1647:
1637:
1636:
1313:
1312:
1134:
1133:
1041:Transfer pricing
1021:Tax equalization
995:
938:Corporate profit
574:Luxembourg Leaks
508:Corporate havens
387:
386:
203:
202:
40:
21:
20:
2563:
2562:
2558:
2557:
2556:
2554:
2553:
2552:
2508:
2507:
2497:
2495:
2486:
2485:
2475:Singer, Isidore
2464:
2439:. 1890, No. 28;
2433:, 12 June 1903;
2420:
2419:
2408:
2404:
2393:
2382:
2366:
2365:
2361:
2347:
2343:
2323:
2322:
2314:
2305:
2300:
2236:DevĹźirme system
2205:
2165:Jewish poll tax
2144:
2106:
2053:
2029:Israel Jacobson
2001:Solms-Rödelheim
1960:
1954:
1872:
1819:
1817:LĂĽbeck-Moisling
1804:
1785:
1768:
1745:
1726:
1683:
1645:
1643:
1631:
1624:
1623:
1310:
1300:
1299:
1255:Fiscus Judaicus
1230:
1220:
1219:
1178:Advocacy groups
1131:
1123:
1122:
1113:Trade agreement
1108:Free-trade zone
1066:
1056:
1055:
993:
973:
963:
962:
623:
613:
612:
584:Paradise Papers
425:Debtors' prison
384:
374:
373:
344:Tax preparation
304:Revenue service
299:
289:
288:
200:
190:
189:
170:Double taxation
165:Tax withholding
160:Tax competition
78:Non-tax revenue
58:
17:
12:
11:
5:
2561:
2551:
2550:
2545:
2540:
2535:
2530:
2525:
2520:
2461:
2460:
2453:
2447:
2440:
2434:
2428:
2418:
2417:
2402:
2380:
2359:
2341:
2302:
2301:
2299:
2296:
2295:
2294:
2289:
2284:
2279:
2274:
2269:
2264:
2259:
2253:
2248:
2243:
2238:
2233:
2228:
2223:
2217:
2212:
2204:
2201:
2200:
2199:
2198:
2197:
2192:
2187:
2182:
2177:
2172:
2167:
2162:
2157:
2143:
2140:
2119:Polish florins
2105:
2102:
2052:
2049:
2003:, and also in
1953:
1950:
1937:Nassau-Usingen
1935:government at
1927:. In 1791 the
1871:
1868:
1802:Kleinerdlingen
1784:
1781:
1725:
1722:
1685:
1684:
1682:
1681:
1674:
1667:
1659:
1656:
1655:
1654:
1653:
1641:
1626:
1625:
1620:
1619:
1618:
1617:
1612:
1607:
1605:United Kingdom
1602:
1597:
1592:
1587:
1582:
1577:
1572:
1567:
1562:
1557:
1552:
1547:
1542:
1537:
1532:
1527:
1522:
1517:
1512:
1507:
1502:
1497:
1492:
1487:
1482:
1477:
1472:
1467:
1462:
1457:
1452:
1447:
1442:
1437:
1432:
1427:
1422:
1417:
1412:
1407:
1402:
1397:
1392:
1387:
1382:
1377:
1372:
1367:
1362:
1357:
1352:
1344:
1343:
1339:
1338:
1337:
1336:
1331:
1326:
1318:
1317:
1311:
1306:
1305:
1302:
1301:
1298:
1297:
1292:
1287:
1282:
1277:
1272:
1267:
1262:
1257:
1252:
1247:
1242:
1237:
1231:
1226:
1225:
1222:
1221:
1216:
1215:
1214:
1213:
1207:
1201:
1198:Tax Foundation
1195:
1189:
1180:
1179:
1175:
1174:
1173:
1172:
1170:Gabriel Zucman
1167:
1162:
1157:
1152:
1147:
1145:Mihir A. Desai
1139:
1138:
1132:
1129:
1128:
1125:
1124:
1121:
1120:
1115:
1110:
1105:
1100:
1095:
1094:
1093:
1088:
1078:
1073:
1067:
1062:
1061:
1058:
1057:
1054:
1053:
1048:
1043:
1038:
1033:
1028:
1023:
1018:
1013:
1008:
1006:Robin Hood tax
1003:
998:
990:
985:
980:
974:
969:
968:
965:
964:
961:
960:
955:
950:
945:
943:Excess profits
940:
935:
934:
933:
928:
923:
914:
909:
895:
890:
885:
880:
875:
870:
865:
860:
855:
850:
845:
840:
835:
830:
828:Gross receipts
825:
820:
815:
810:
809:
808:
803:
798:
793:
788:
783:
778:
768:
767:
766:
761:
756:
751:
746:
741:
736:
726:
721:
720:
719:
714:
709:
704:
699:
694:
689:
679:
678:
677:
667:
666:
665:
660:
655:
645:
640:
635:
630:
624:
619:
618:
615:
614:
609:
608:
607:
606:
601:
596:
591:
586:
581:
579:Offshore Leaks
576:
571:
566:
565:
564:
559:
544:
543:
542:Major examples
539:
538:
537:
536:
531:
526:
521:
516:
510:
505:
497:
496:
492:
491:
490:
489:
484:
479:
477:Dutch Sandwich
474:
469:
463:
458:
450:
449:
445:
444:
443:
442:
437:
432:
427:
422:
417:
415:Tax resistance
412:
407:
406:
405:
392:
391:
385:
380:
379:
376:
375:
372:
371:
366:
361:
356:
351:
346:
341:
336:
331:
326:
321:
319:Taxable income
316:
314:Tax assessment
311:
306:
300:
295:
294:
291:
290:
285:
284:
283:
282:
277:
272:
267:
262:
254:
253:
249:
248:
247:
246:
241:
236:
231:
226:
221:
216:
208:
207:
206:General Theory
201:
196:
195:
192:
191:
188:
187:
182:
177:
175:Representation
172:
167:
162:
157:
152:
147:
142:
137:
132:
127:
122:
117:
112:
107:
102:
97:
96:
95:
85:
80:
75:
70:
65:
59:
54:
53:
50:
49:
42:
41:
33:
32:
26:
25:
15:
9:
6:
4:
3:
2:
2560:
2549:
2546:
2544:
2541:
2539:
2536:
2534:
2531:
2529:
2526:
2524:
2521:
2519:
2516:
2515:
2513:
2506:
2503:
2490:
2482:
2481:
2476:
2471:
2470:public domain
2458:
2454:
2451:
2448:
2445:
2441:
2438:
2435:
2432:
2429:
2426:
2422:
2421:
2413:
2406:
2398:
2391:
2389:
2387:
2385:
2376:
2370:
2362:
2360:9783856168476
2356:
2352:
2345:
2337:
2333:
2327:
2319:
2312:
2310:
2308:
2303:
2293:
2290:
2288:
2285:
2283:
2280:
2278:
2275:
2273:
2270:
2268:
2265:
2263:
2260:
2257:
2254:
2252:
2249:
2247:
2244:
2242:
2239:
2237:
2234:
2232:
2229:
2227:
2224:
2221:
2218:
2216:
2213:
2210:
2207:
2206:
2196:
2193:
2191:
2190:Tolerance tax
2188:
2186:
2183:
2181:
2178:
2176:
2173:
2171:
2168:
2166:
2163:
2161:
2158:
2156:
2153:
2152:
2150:
2146:
2145:
2139:
2137:
2132:
2128:
2124:
2120:
2116:
2111:
2101:
2099:
2094:
2088:
2086:
2081:
2079:
2074:
2072:
2067:
2064:
2060:
2058:
2048:
2046:
2042:
2038:
2034:
2030:
2026:
2022:
2018:
2014:
2010:
2006:
2002:
1998:
1994:
1990:
1986:
1982:
1978:
1974:
1970:
1964:
1959:
1949:
1947:
1943:
1938:
1932:
1930:
1926:
1922:
1917:
1915:
1914:escorted Jews
1910:
1906:
1902:
1898:
1894:
1889:
1885:
1881:
1877:
1867:
1865:
1861:
1856:
1852:
1848:
1844:
1840:
1836:
1831:
1829:
1823:
1818:
1814:
1808:
1803:
1799:
1795:
1791:
1780:
1776:
1772:
1767:
1763:
1759:
1755:
1749:
1744:
1740:
1736:
1731:
1721:
1719:
1715:
1711:
1707:
1699:
1695:
1691:
1680:
1675:
1673:
1668:
1666:
1661:
1660:
1658:
1657:
1652:
1642:
1640:
1635:
1630:
1629:
1628:
1627:
1616:
1613:
1611:
1610:United States
1608:
1606:
1603:
1601:
1598:
1596:
1593:
1591:
1588:
1586:
1583:
1581:
1578:
1576:
1573:
1571:
1568:
1566:
1563:
1561:
1558:
1556:
1553:
1551:
1548:
1546:
1543:
1541:
1538:
1536:
1533:
1531:
1528:
1526:
1523:
1521:
1518:
1516:
1513:
1511:
1508:
1506:
1503:
1501:
1498:
1496:
1493:
1491:
1488:
1486:
1483:
1481:
1478:
1476:
1473:
1471:
1468:
1466:
1463:
1461:
1458:
1456:
1453:
1451:
1448:
1446:
1443:
1441:
1438:
1436:
1433:
1431:
1428:
1426:
1423:
1421:
1418:
1416:
1413:
1411:
1408:
1406:
1403:
1401:
1398:
1396:
1393:
1391:
1388:
1386:
1383:
1381:
1378:
1376:
1373:
1371:
1368:
1366:
1363:
1361:
1358:
1356:
1353:
1351:
1348:
1347:
1346:
1345:
1341:
1340:
1335:
1332:
1330:
1327:
1325:
1322:
1321:
1320:
1319:
1316:All Countries
1315:
1314:
1309:
1304:
1303:
1296:
1293:
1291:
1288:
1286:
1283:
1281:
1278:
1276:
1273:
1271:
1270:Tolerance tax
1268:
1266:
1263:
1261:
1258:
1256:
1253:
1251:
1248:
1246:
1243:
1241:
1238:
1236:
1233:
1232:
1229:
1224:
1223:
1211:
1208:
1205:
1202:
1199:
1196:
1193:
1190:
1187:
1184:
1183:
1182:
1181:
1177:
1176:
1171:
1168:
1166:
1163:
1161:
1158:
1156:
1153:
1151:
1148:
1146:
1143:
1142:
1141:
1140:
1136:
1135:
1127:
1126:
1119:
1116:
1114:
1111:
1109:
1106:
1104:
1101:
1099:
1096:
1092:
1089:
1087:
1084:
1083:
1082:
1079:
1077:
1074:
1072:
1069:
1068:
1065:
1060:
1059:
1052:
1049:
1047:
1044:
1042:
1039:
1037:
1034:
1032:
1029:
1027:
1024:
1022:
1019:
1017:
1014:
1012:
1009:
1007:
1004:
1002:
999:
996:
991:
989:
986:
984:
981:
979:
976:
975:
972:
971:International
967:
966:
959:
956:
954:
951:
949:
946:
944:
941:
939:
936:
932:
929:
927:
924:
922:
918:
915:
913:
910:
908:
905:
904:
903:
899:
896:
894:
891:
889:
886:
884:
881:
879:
876:
874:
873:Resource rent
871:
869:
866:
864:
861:
859:
856:
854:
851:
849:
846:
844:
841:
839:
836:
834:
831:
829:
826:
824:
821:
819:
816:
814:
811:
807:
804:
802:
799:
797:
794:
792:
789:
787:
784:
782:
779:
777:
774:
773:
772:
769:
765:
762:
760:
757:
755:
752:
750:
747:
745:
742:
740:
737:
735:
732:
731:
730:
727:
725:
722:
718:
715:
713:
710:
708:
705:
703:
700:
698:
695:
693:
690:
688:
685:
684:
683:
680:
676:
673:
672:
671:
670:Capital gains
668:
664:
661:
659:
656:
654:
651:
650:
649:
646:
644:
641:
639:
636:
634:
631:
629:
626:
625:
622:
617:
616:
605:
602:
600:
597:
595:
592:
590:
589:Panama Papers
587:
585:
582:
580:
577:
575:
572:
570:
567:
563:
560:
558:
557:
553:
552:
551:
548:
547:
546:
545:
541:
540:
535:
532:
530:
527:
525:
522:
520:
517:
514:
511:
509:
506:
504:
501:
500:
499:
498:
494:
493:
488:
485:
483:
480:
478:
475:
473:
470:
467:
464:
462:
459:
457:
456:Tax inversion
454:
453:
452:
451:
447:
446:
441:
438:
436:
433:
431:
428:
426:
423:
421:
418:
416:
413:
411:
408:
404:
401:
400:
399:
398:Tax avoidance
396:
395:
394:
393:
389:
388:
383:
382:Noncompliance
378:
377:
370:
367:
365:
362:
360:
359:Tax collector
357:
355:
352:
350:
347:
345:
342:
340:
339:Tax residence
337:
335:
332:
330:
327:
325:
322:
320:
317:
315:
312:
310:
309:Revenue stamp
307:
305:
302:
301:
298:
293:
292:
281:
278:
276:
273:
271:
268:
266:
263:
261:
258:
257:
256:
255:
251:
250:
245:
242:
240:
237:
235:
232:
230:
227:
225:
224:Tax incidence
222:
220:
219:Excess burden
217:
215:
212:
211:
210:
209:
205:
204:
199:
194:
193:
186:
183:
181:
178:
176:
173:
171:
168:
166:
163:
161:
158:
156:
153:
151:
148:
146:
145:Tax incentive
143:
141:
140:Tax advantage
138:
136:
133:
131:
128:
126:
123:
121:
118:
116:
113:
111:
108:
106:
103:
101:
100:Tax threshold
98:
94:
91:
90:
89:
86:
84:
81:
79:
76:
74:
71:
69:
66:
64:
61:
60:
57:
52:
51:
48:
47:fiscal policy
45:An aspect of
44:
43:
39:
35:
34:
31:
28:
27:
23:
22:
19:
2498:|title=
2478:
2462:
2456:
2449:
2443:
2436:
2430:
2424:
2411:
2405:
2396:
2350:
2344:
2292:Yellow badge
2251:More Judaico
2147:Other taxes
2107:
2089:
2082:
2075:
2068:
2061:
2054:
1955:
1933:
1918:
1913:
1901:Hirsch David
1873:
1832:
1786:
1777:
1727:
1705:
1703:
1694:Schaffhausen
1570:South Africa
1259:
1165:Joel Slemrod
833:Hypothecated
801:Sugary drink
675:Expatriation
554:
472:Double Irish
435:Black market
280:Proportional
229:Laffer curve
214:Price effect
18:
2209:Blood money
2160:Diploma tax
2057:Switzerland
2051:Switzerland
1993:Wied-Runkel
1961: [
1820: [
1805: [
1769: [
1758:Georg Waitz
1746: [
1718:Middle Ages
1585:Switzerland
1550:Philippines
1525:New Zealand
1520:Netherlands
1160:Ronen Palan
898:User charge
717:Value-added
682:Consumption
594:Swiss Leaks
482:Single Malt
420:Tax shelter
410:Tax evasion
369:Tax farming
354:Tax shelter
270:Progressive
234:Optimal tax
135:Tax amnesty
130:Tax holiday
88:Tax bracket
73:Tax revenue
2512:Categories
2298:References
2287:Useful Jew
2195:Wealth tax
2185:Temple tax
2175:Kosher tax
2170:Jewish tax
2123:Nicholas I
1870:Exemptions
1841:, at four
1839:Luxembourg
1798:Nördlingen
1495:Kazakhstan
1380:Bangladesh
1375:Azerbaijan
1308:By country
1265:Temple tax
1235:Church tax
1118:ATA Carnet
1103:Free trade
1098:Tariff war
1026:Tax treaty
907:Congestion
848:Land value
739:Eco-tariff
707:Television
663:Solidarity
643:Ad valorem
503:Tax havens
334:Tax shield
329:Tax refund
297:Collection
275:Regressive
150:Tax reform
2446:, passim;
2425:JĂĽd. Zeit
2369:cite book
2226:Court Jew
2180:Rabbi tax
2155:Beard tax
1997:Braunfels
1985:Hohenlohe
1981:Kurhessen
1855:Joseph II
1790:Nuremberg
1575:Sri Lanka
1540:Palestine
1500:Lithuania
1465:Indonesia
1450:Hong Kong
1370:Australia
1360:Argentina
1228:Religious
1016:Spahn tax
1011:Tobin tax
863:Pigouvian
781:Cigarette
754:Severance
687:Departure
495:Locations
448:Corporate
430:Smuggling
198:Economics
120:Tax shift
115:Deduction
105:Exemption
2423:Geiger,
2326:cite web
2282:Shtadlan
2267:Judenrat
2262:Judenhut
2231:Danegeld
2203:See also
2093:Fribourg
2085:Napoleon
1864:groschen
1847:Freiberg
1706:Leibzoll
1595:Tanzania
1560:Portugal
1535:Pakistan
1415:Colombia
1395:Bulgaria
1260:Leibzoll
1137:Academic
1130:Research
948:Windfall
888:Turnover
868:Property
818:Georgist
764:Stumpage
759:Steering
744:Landfill
724:Dividend
648:Aviation
638:Per unit
633:Indirect
324:Tax lien
260:Tax rate
239:Theories
93:Flat tax
56:Policies
30:Taxation
2472::
2442:Grätz,
2277:Tallage
2131:Viceroy
2129:, then
2071:Kreuzer
2013:Hamburg
1989:Neuwied
1977:Bavaria
1973:Dalberg
1897:Harburg
1882:" from
1880:etrogim
1828:florins
1615:Uruguay
1515:Namibia
1510:Morocco
1475:Ireland
1455:Iceland
1440:Germany
1430:Finland
1425:Denmark
1420:Croatia
1365:Armenia
1355:Algeria
1350:Albania
997:(CCCTB)
858:Payroll
813:General
806:Tobacco
776:Alcohol
712:Tourist
658:Landing
390:General
125:Tax cut
83:Tax law
2455:Mysh,
2357:
2246:Ghetto
2241:Dazdie
2222:system
2110:Russia
2104:Russia
2063:ZĂĽrich
2045:Saxony
2037:Vienna
2021:Bremen
2019:, and
2017:LĂĽbeck
2005:Nassau
1909:ducats
1905:velvet
1884:Triest
1860:Warsaw
1851:Saxony
1813:LĂĽbeck
1710:German
1590:Taiwan
1580:Sweden
1565:Russia
1555:Poland
1530:Norway
1480:Israel
1445:Greece
1435:France
1405:Canada
1390:Brazil
1385:Bhutan
1280:Kharaj
1188:(ITEP)
1091:Export
1086:Import
1081:Tariff
1071:Custom
958:Wealth
883:Surtax
878:Single
853:Luxury
838:Income
771:Excise
734:Carbon
628:Direct
515:(OFCs)
468:(BEPS)
180:Unions
110:Credit
2256:Jizya
2220:Caste
2136:ukase
2115:Kovno
2078:Basel
2009:Hanse
1965:]
1942:Rhine
1849:, in
1824:]
1809:]
1794:FĂĽrth
1773:]
1754:Pertz
1750:]
1505:Malta
1490:Japan
1485:Italy
1460:India
1410:China
1295:Zakat
1290:Nisab
1285:Khums
1275:Jizya
1250:Tithe
1245:Teind
1206:(TJN)
1192:Oxfam
1064:Trade
983:ATTAC
702:Stamp
697:Sales
692:Hotel
621:Types
2502:help
2375:link
2355:ISBN
2336:link
2332:link
2211:laws
1893:mint
1843:sols
1714:toll
1704:The
1545:Peru
1470:Iran
1212:(US)
1200:(US)
1194:(UK)
1076:Duty
926:Toll
921:GNSS
917:Road
912:Fuel
823:Gift
791:Meat
487:CAIA
265:Flat
2258:tax
1858:In
1400:BVI
902:fee
893:Use
796:Sin
786:Fat
2514::
2493::
2491:}}
2487:{{
2383:^
2371:}}
2367:{{
2328:}}
2324:{{
2306:^
2151::
2015:,
1999:,
1995:,
1991:,
1987:,
1983:,
1963:de
1916:.
1903:,
1822:de
1807:de
1771:de
1748:de
1700:.
2504:)
2500:(
2377:)
2363:.
2338:)
2320:.
1708:(
1678:e
1671:t
1664:v
919:/
900:/
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