This engaging account of taxation presents lively and often ludicrous stories from around the world and throughout history. Governments have consistently grappled with effective and fair taxation, sometimes failing spectacularly, as seen in 1898 when the British sparked a rebellion in Sierra Leone by taxing huts, ultimately burning them in an attempt to suppress the uprising. Conversely, there are notable successes, like the eighteenth-century British tax cut on tea that significantly boosted revenue. Authors Michael Keen and Joel Slemrod offer an informative tour through various episodes in tax history, featuring everything from Herodotus's accounts of plundering to the infamous Boston Tea Party and the Panama Papers scandals. Readers encounter a colorful array of tax rascals and a few heroes along the way. The authors reveal that past tax systems often mirror contemporary ones more than we realize. For instance, the Georgian window tax, while quaint, was a clever method of assessing wealth discreetly, and Tsar Peter the Great's beard tax aimed to encourage shaving among the nobility, akin to modern carbon taxes intended to combat climate change. This unique narrative illustrates how historical insights can inform current taxation challenges and principles.
