Examining the Influences on English Excise Taxes, after 1643
Gribnau,Hans
Gribnau,Hans
Abstract
In his 1755 Dictionary of the English Language, Samuel Johnson defined an excise duty as ‘a hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid’. Often used to tax goods and services – and as an attempt to control/influence behaviour – excises have a long history worldwide, but have often been unpopular. The first English excise is regarded as being imposed in 1643, to help fund Parliamentary forces during the Civil War (1642–51). Hobbes advocated excise duties, arguing in 1651 that people should bear the commonwealth’s tax burdens equally since all equally enjoyed the benefit of government (namely, peace and security) – best measured by consumption. Following the 1688–89 ‘Glorious Revolution’, whereby William of Orange and his wife, Mary, ascended the English throne, excises were increasingly imposed – partly resulting from their popularity in the Dutch provinces, and doubtless reflecting William’s influence. Although excises were regressive, the tax policy-makers of Ancien Régime Europe seemed to consider them ideal, for several reasons. They were levied relatively easily and supplemented the ‘traditional’ taxes which failed to meet the rapidly increasing fiscal needs of European states; they were often imperceptible, being paid regularly in many, small amounts; and they encouraged thrift, penalised waste, but did not hinder trade, as other levies sometimes did. Moreover, excises left unaffected the existing tax privileges of the nobility/clergy, and generally distributed tax burdens more evenly. Excises have been extensively studied by various specialists – from agrarian economists to building/construction specialists – but the rationale underlying the concept of excise has been less widely considered. We examine the work of various thinkers and the influences exerted from overseas, notably the Dutch Republic (officially The Republic of Seven United Netherlands, often referred to as the Dutch Provinces), to consider their effect on English excises, and why excises have been so unpopular.
Description
Date
2025-09
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Publisher
Hart Publishing
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Keywords
excise taxation, indirect taxes, Theories of Taxation, benefit theory, regressive taxation, easy taxes, tax fairness, government finances, Adam Smith, Thomas Paine, SDG 17 - Partnerships for the Goals
Citation
Gribnau, H 2025, Examining the Influences on English Excise Taxes, after 1643. in D de Cogan & P Harris (eds), Studies in the History of Tax Law. vol. 12, Hart Publishing, Oxford/Portland, pp. 55-78.