Instruct: Given a question, retrieve relevant documents that can help answer the question.
Query: What is the first known example of taxes in history?
Hypothecated taxes have a long history. One of the first examples of earmarking was ship money, the tax paid by English seaports used to finance the Royal Navy. Later, in the 20th century, the hypothecated tax began to be discussed by politicians in the United Kingdom. For example, the Vehicle Excise Duty from 1920 when earned revenues were used for the construction and maintenance of the roads, assigning 1p on the income tax directly to education in 1992, or giving £300 million per year from the revenues from taxes on the tobacco industry to help the fight against smoking-related diseases since 1999. Nowadays, earmarking of taxes is mainly connected to the health care system, education or the upkeep of the roads.
There is debate whether the Pythagorean theorem was discovered once, or many times in many places, and the date of first discovery is uncertain, as is the date of the first proof. According to Joran Friberg, a historian of mathematics, evidence indicates that the Pythagorean theorem "was well-known to the mathematicians of the Old Babylonian period" (20th to 16th centuries BC), which would have been over a thousand years before Pythagoras was born. The history of the theorem can be divided into four parts: knowledge of Pythagorean triples, knowledge of the relationship among the sides of a right triangle, knowledge of the relationships among adjacent angles, and proofs of the theorem within some deductive system.
Sumer () is the earliest known civilization in the historical region of southern Mesopotamia, modern-day southern Iraq, during the Chalcolithic and Early Bronze ages, and one of the first civilizations in the world along with Ancient Egypt and the Indus Valley. Living along the valleys of the Tigris and Euphrates, Sumerian farmers were able to grow an abundance of grain and other crops, the surplus of which enabled them to settle in one place. Prehistoric proto-writing dates back before 3000 BC. The earliest texts, from c. 3300 BC, come from the cities of Uruk and Jemdet Nasr; early cuneiform script emerged around 3000 BC.
The Ptolemaic dynasty introduced coinage to Egypt, where pre-existing native dynasties did not use coins. The first Ptolemaic mint was in Memphis and was later moved to Alexandria. Succeeding in monetizing the Egyptian society, largely due to efforts of king Ptolemy II Philadelphus, the Ptolemaic kingdom flourished. For most of its history, the kingdom vigorously enforced a policy of a single currency, confiscating foreign coins found on its territory and forcing its dominions to adopt Ptolemaic coinage. In the rare cases when these dominions were allowed their own currency, such as the Jewish community in Palestine, they still had to observe the Ptolemaic weight. These policies, along with inflation and increasing difficulty to obtain silver, caused monetary isolation of the Ptolemaic coinage.
The invention of the first writing systems is roughly contemporary with the beginning of the Bronze Age of the late 4th millennium BC. The Sumerian archaic cuneiform script and the Egyptian hieroglyphs are generally considered the earliest writing systems, both emerging out of their ancestral proto-literate symbol systems from 3400 to 3200 BC with earliest coherent texts from about 2600 BC. It is generally agreed that Sumerian writing was an independent invention; however, it is debated whether Egyptian writing was developed completely independently of Sumerian, or was a case of cultural diffusion.
The invention of the first writing systems is roughly contemporary with the beginning of the Bronze Age in the late 4th millennium BC. The Sumerian archaic cuneiform script and the Egyptian hieroglyphs are generally considered to be the earliest writing systems, both emerging out of their ancestral proto-literate symbol systems from 3400–3200 BC with the earliest coherent texts from about 2600 BC. It is generally agreed that Sumerian writing was an independent invention; however, it is debated whether Egyptian writing was developed completely independently of Sumerian, or was a case of cultural diffusion. A similar debate exists for the Chinese script, which developed around 1200 BC. The pre-Columbian Mesoamerican writing systems (including among others Olmec and Maya scripts) are generally believed to have had independent origins.
In 1972 the economist James Tobin proposed a tax on all spot conversions of one currency into another. The so-called Tobin tax is intended to put a penalty on short-term financial round-trip excursions into another currency. Tobin suggested his currency transaction tax in 1972 in his Janeway Lectures at Princeton, shortly after the Bretton Woods system effectively ended. In 2001, James Tobin looked back at the 1994 Mexican peso crisis, the 1997 Asian financial crisis, and the 1998 Russian financial crisis, and said: "[My proposed] tax [idea] on foreign exchange transactions... dissuades speculators as many investors invest their money in foreign exchange on a very short-term basis. If this money is suddenly withdrawn, countries have to drastically increase interest rates for their currency to still be attractive. But high interest is often disastrous for a national economy, as the nineties' crises in Mexico, South East Asia and Russia have proven..."
Euclid (; – "Eukleídēs", ; fl. 300 BC), sometimes given the name Euclid of Alexandria to distinguish him from Euclides of Megara, was a Greek mathematician, often referred to as the "founder of geometry" or the "father of geometry". He was active in Alexandria during the reign of Ptolemy I (323–283 BC). His "Elements" is one of the most influential works in the history of mathematics, serving as the main textbook for teaching mathematics (especially geometry) from the time of its publication until the late 19th or early 20th century. In the "Elements", Euclid deduced the theorems of what is now called Euclidean geometry from a small set of axioms. Euclid also wrote works on perspective, conic sections, spherical geometry, number theory, and rigor.
The first mentions of the numerals in the West are found in the "Codex Vigilanus" of 976.
Tobin's more specific concept of a "currency transaction tax" from 1972 lay dormant for more than 20 years but was revived by the advent of the 1997 Asian Financial Crisis. In December, 1997 Ignacio Ramonet, editor of "Le Monde Diplomatique", renewed the debate around the Tobin tax with an editorial titled "Disarming the markets". Ramonet proposed to create an association for the introduction of this tax, which was named ATTAC (Association for the Taxation of financial Transactions for the Aid of Citizens). The tax then became an issue of the global justice movement or alter-globalization movement and a matter of discussion not only in academic institutions but even in streets and in parliaments in the UK, France, and around the world.
Bronze Age cultures differed in their development of the first writing. According to archaeological evidence, cultures in Mesopotamia (cuneiform script) and Egypt (hieroglyphs) developed the earliest viable writing systems.
The overall period is characterized by widespread use of bronze, though the place and time of the introduction and development of bronze technology were not universally synchronous. Human-made tin bronze technology requires set production techniques. Tin must be mined (mainly as the tin ore cassiterite) and smelted separately, then added to molten copper to make bronze alloy. The Bronze Age was a time of extensive use of metals and of developing trade networks (See "Tin sources and trade in ancient times"). A 2013 report suggests that the earliest tin-alloy bronze dates to the mid-5th millennium BC in a Vinča culture site in Pločnik (Serbia), although this culture is not conventionally considered part of the Bronze Age. The dating of the foil has been disputed.
Writing systems were preceded by proto-writing, systems of ideographic and/or early mnemonic symbols. The best known examples are:The invention of the first writing systems is roughly contemporary with the beginning of the Bronze Age in the late Neolithic of the late 4th millennium BC. The Sumerian archaic cuneiform script and the Egyptian hieroglyphs are generally considered the earliest writing systems, both emerging out of their ancestral proto-literate symbol systems from 3400 to 3200 BC with earliest coherent texts from about 2600 BC. It is generally agreed that Sumerian writing was an independent invention; however, it is debated whether Egyptian writing was developed completely independently of Sumerian, or was a case of cultural diffusion.
The Congressional Act of 1798 was signed into law by President John Adams. It created a tax of 20 cents each month to be withheld from seamen's wages for support of marine hospitals. The money was paid to the U.S. Collector of Customs. This was the first example of pre-paid health insurance in U.S. history. The Act was expanded in 1799 to include all "officers, seamen and marines of the navy of the United States"
The births of Mahavira and Buddha in the 6th century BC mark the beginning of well-recorded history in the region. Around the 5th century BC, the ancient region of Pakistan was invaded by the Achaemenid Empire under Darius in 522 BC forming the easternmost satraps of the Persian Empire. The provinces of Sindh and Panjab were said to be the richest "satraps" of the Persian Empire and contributed many soldiers to various Persian expeditions. It is known that an "Indian" contingent fought in Xerxes' army on his expedition to Greece. Herodotus mentions that the Indus satrapy supplied cavalry and chariots to the Persian army. He also mentions that the Indus people were clad in armaments made of cotton, carried bows and arrows of cane covered with iron. Herodotus states that in 517 BC Darius sent an expedition under Scylax to explore the Indus. Under Persian rule, much irrigation and commerce flourished within the vast territory of the empire. The Persian empire was followed by the invasion of the Greeks under Alexander's army. Since Alexander was determined to reach the eastern-most limits of the Persian Empire he could not resist the temptation to conquer India (i.e. the Punjab region), which at this time was parcelled out into small chieftain-ships, who were feudatories of the Persian Empire. Alexander amalgamated the region into the expanding Hellenic empire. The "Rigveda", in Sanskrit, goes back to about 1500 BC. The Indian literary tradition has an oral history reaching down into the Vedic period of the later 2nd millennium BC.
Diabetes was one of the first diseases described, with an Egyptian manuscript from 1500 BCE mentioning "too great emptying of the urine". The Ebers papyrus includes a recommendation for a drink to be taken in such cases. The first described cases are believed to be of type 1 diabetes. Indian physicians around the same time identified the disease and classified it as "madhumeha" or "honey urine", noting the urine would attract ants.
The earliest study of endocrinology began in China. The Chinese were isolating sex and pituitary hormones from human urine and using them for medicinal purposes by 200 BCE. They used many complex methods, such as sublimation of steroid hormones. Another method specified by Chinese texts—the earliest dating to 1110—specified the use of saponin (from the beans of "Gleditsia sinensis") to extract hormones, but gypsum (containing calcium sulfate) was also known to have been used.
The first recorded school of anatomy was in Alexandria from about 300 to the 2nd century BC. Ptolemy I Soter was the first to allow for medical officials to cut open and examine dead bodies for the purposes of learning how human bodies operated. On some occasions King Ptolemy even took part in these dissections. Most of the early dissections were done on executed criminals. The first use of human cadavers for anatomical research occurred later in the 4th century BCE when Herophilos and Erasistratus gained permission to perform live dissections, or vivisection, on condemned criminals in Alexandria under the auspices of the Ptolemaic dynasty. Herophilos in particular developed a body of anatomical knowledge much more informed by the actual structure of the human body than previous works had been. Herophilos was the first physician to dissect human bodies and is considered to be the founder of Anatomy. He reversed the longstanding notion made by Aristotle that the heart was the "seat of intelligence". He argued instead that this seat was the brain. He established the brain as the center of intelligence, distinguished between veins and arteries, and made many other accurate observations about the structure of the human body, especially the nervous system. However, Herophilos was eventually accused by his contemporaries of dissecting live criminals. The number of victims is said to be around 600 prisoners.
Whether in prehistoric or historic times, people always needed to be near reliable sources of potable water. Settlements developed on river banks as early as 3000 BCE in Mesopotamia, on the banks of Egypt's Nile River, in the Indus River valley, and along China's rivers. As farming developed, grain agriculture became more sophisticated and prompted a division of labour to store food between growing seasons. Labour divisions led to the rise of a leisured upper class and the development of cities, which provided the foundation for civilization. The growing complexity of human societies necessitated systems of accounting and writing.
The Qin dynasty (秦朝) was established in 221 BCE after Qin Shi Huang, King of Qin, conquered his final independent neighbour, the state of Qi. It is now recognised as the first Chinese imperial dynasty in the modern sense of the term; in recognition of this, its rulers were for the first time titled "Emperor" (皇帝), a title of which the components are drawn from legend, higher than the previous title "King" (王). The ancestral name of the family was Ying (嬴), although it is anachronistic to regard this as a family name in the modern sense: it would not have been used together with a given name. The titles of the Qin emperors were literally regnal numbers: "Qin Shi Huang" (秦始皇), in full "Qin Shi Huangdi" (秦始皇帝) means literally "the first Emperor of Qin", "Qin Er Shi" (秦二世), in full "Qin Er Shi Huangdi" (秦二世皇帝) means "the second Emperor of Qin", and so forth.
More complete writing systems were preceded by proto-writing. Early examples are the Jiahu symbols (c. 6600 BCE), Vinča signs (c. 5300 BCE), early Indus script (c. 3500 BCE) and Nsibidi script (c. before 500 CE). There is disagreement concerning exactly when prehistory becomes history, and when proto-writing became "true writing" However, invention of the first writing systems is roughly contemporary with the beginning of the Bronze Age in the late Neolithic of the late 4th millennium BCE. The Sumerian archaic cuneiform script and the Egyptian hieroglyphs are generally considered the earliest writing systems, both emerging out of their ancestral proto-literate symbol systems from 3400–3200 BCE with earliest coherent texts from about 2600 BCE.
The historical records of ancient Egypt begin with Egypt as a unified state, which occurred sometime around 3150 BC. According to Egyptian tradition, Menes, thought to have unified Upper and Lower Egypt, was the first king. This Egyptian culture, customs, art expression, architecture, and social structure was closely tied to religion, remarkably stable, and changed little over a period of nearly 3000 years.
The first attempt to tax income in the United States was in 1643 when several colonies instituted a "faculties and abilities" tax. Tax collectors would literally go door to door and ask if the individual had income during the year. If so, the tax was computed on the spot. The income tax raised little revenue, and was viewed as a supplement to more traditional forms of property taxation.
Various countries claim to be the oldest tax haven in the world. For example, the Channel Islands claim their tax independence dating as far back as Norman Conquest, while the Isle of Man claims to trace its fiscal independence to even earlier times. Nonetheless, the modern concept of a tax haven is generally accepted to have emerged at an uncertain point in the immediate aftermath of World War I. Bermuda sometimes optimistically claims to have been the first tax haven based upon the creation of the first offshore companies legislation in 1935 by the newly created law firm of Conyers Dill & Pearman. However, the Bermudian claim is debatable when compared against the enactment of a Trust Law by Liechtenstein in 1926 to attract offshore capital.
A poll tax, also called a "per capita tax", or "capitation tax", is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of poll tax. Poll taxes are administratively cheap because they are easy to compute and collect and difficult to cheat. Economists have considered poll taxes economically efficient because people are presumed to be in fixed supply and poll taxes therefore do not lead to economic distortions. However, poll taxes are very unpopular because poorer people pay a higher proportion of their income than richer people. In addition, the supply of people is in fact not fixed over time: on average, couples will choose to have fewer children if a poll tax is imposed. The introduction of a poll tax in medieval England was the primary cause of the 1381 Peasants' Revolt. Scotland was the first to be used to test the new poll tax in 1989 with England and Wales in 1990. The change from a progressive local taxation based on property values to a single-rate form of taxation regardless of ability to pay (the Community Charge, but more popularly referred to as the Poll Tax), led to widespread refusal to pay and to incidents of civil unrest, known colloquially as the 'Poll Tax Riots'.
The énsi Urukagina, of the city-state of Lagash, is best known for his reforms to combat corruption, and the Code of Urukagina is sometimes cited as the earliest known example of a legal code in recorded history. The Code of Urukagina has also been widely hailed as the first recorded example of government reform, as it sought to achieve a higher level of freedom and equality. Although the actual Code of Urukagina text has yet to be discovered, much of its content may be surmised from other references to it that have been found. In the Code of Urukagina, Urukagina exempted widows and orphans from taxes, compelled the city to pay funeral expenses (including the ritual food and drink libations for the journey of the dead into the lower world), and decreed that the rich had to use silver when purchasing from the poor. If the poor did not wish to sell, the powerful man (the rich man or the priest) could not force him to do so. The Code of Urukagina limited the power of both the priesthood and large property owners and established measures against usury, burdensome controls, hunger, theft, murder, and seizure of people's property and persons—as Urukagina stated: "The widow and the orphan were no longer at the mercy of the powerful man."