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Excise

(960 words)

Author(s): 't Hart, Marjolein
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…
Date: 2019-10-14