The excise was a tax levied on consumer goods (Consumption). Liability for payment did not fall directly on an individual or household, since the amount was only payable upon purchase of a specific product. As such, it can be considered a form of indirect taxation (Tax) charged for services (the so-called stamp duty) or on trade in goods (public scale tax, tollbooths, customs duties). Conversely, direct taxation was levied on individuals (e.g. poll tax), their incomes (e.g. income tax, salary tax), or their wealth or property (e.g. land tax, hearth tax, house tax).
In the early mod…
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't Hart, Marjolein,
Encyclopedia of Early Modern History Online
, Editors of the English edition: Graeme Dunphy, Andrew Gow. Original German Edition: Enzyklopädie der Neuzeit. Im Auftrag des Kulturwissenschaftlichen Instituts (Essen) und in Verbindung mit den Fachherausgebern herausgegeben von Friedrich Jaeger. Copyright © J.B. Metzlersche Verlagsbuchhandlung und Carl Ernst Poeschel Verlag GmbH 2005–2012.
Consulted online on 22 September 2023 <http://dx.doi.org/10.1163/2352-0272_emho_SIM_016695>
First published online: 2015
First print edition: 20180126