Tax in kind
Tax in kind or tax-in-kind usually refers to any taxation that is paid in kind, that is with goods or services rather than money, including:
- fisc, in the Frankish kingdoms of the Medieval period
- food render, a feorm or tax-in-kind provided through royal vills in Anglo-Saxon England[1]
- kharaj, instituted during the period of the Islamic Empire
- a tax on agricultural produce imposed by the Confederate States of America in 1863[2]
- Prodnalog, paid by private farms in Bolshevik Russia during the 1920s
- An agricultural tax in North Korea imposed in 1947 and abolished in 1966[3]
See also
References
- Faith, Rosamund (2013), "Feorm", in Lapidge, Michael; Blair, John; Keynes, Simon; et al. (eds.), The Wiley Blackwell Encyclopedia of Anglo-Saxon England, London: John Wiley & Sons, pp. 186–187, ISBN 1118316096, retrieved 2014-06-22
- Burdekin, Richard C.K.; Langdana, Farrokh K. (July 1993), "War Finance in the Southern Confederacy, 1861-1865", Explorations in Economic History, 30 (3): 352–376, doi:10.1006/exeh.1993.1015. See in particular p. 357: "Congress felt compelled to approve the Tithe Act, or the "Tax-in-Kind," on April 24, 1863. This tax act of 1863, which was intended to remain in force until the end of 1865, supplemented a combined property tax and graded income tax with a tax-in-kind equal to one-tenth of the agricultural produce of 1863."
- Lee, Hy-Sang (2001), North Korea: A Strange Socialist Fortress, Greenwood Publishing Group, p. 70, ISBN 978-0-275-96917-2
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