Subnostr

Taxation

"It should be known that at the beginning of a dynasty, taxation yields a large revenue from small assessments. At the end of the dynasty, taxation yields a small revenue from large assessments." (ibid.: 230)

The Muqaddimah also contains a sophisticated analysis of the impact of taxation on the economy. To express this, Ibn Khaldun took a sociological approach, explaining the reasons for different levels of taxation. As a state emerges from nomadic Bedouin culture, it initially is very basic and guided by religious law, which discourages heavy taxes. As the civilisation develops, the society becomes sophisticated and there is a greater demand for crafts; the leaders become monarchs and they exact taxation to pay for these crafts. As time passes, the civilisation becomes more sophisticated; its leaders continue to increase the burden of taxation on their subjects. Eventually, Ibn Khaldun argued, the civilisation taxes itself out of existence and the state collapses

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