For Good and Evil: The Impact of Taxes on the Course of Civilization

by Charles Adams

The first edition of Adams' study of the history of taxation had heads turning across the nation, with excited reviews appearing in dozens of national newspapers and magazines in addition to local papers in almost every state. Adams makes a convincing case for taxes being the cause of many of the landmark events in civilization's history. Starting in ancient Egypt, Adams surveys how governments established and collected their taxes, and how these procedures led to the fall of Rome, the rise of Islam and the Arabs' successful conquests, the signing of the Magna Carta, the American Revolution and Civil War, and many other momentous events. Adams also offers suggestions for governments wishing to avoid the fate of previous nations destroyed by ignorant tax policies, something every American will no doubt read with much interest.

Genres: History, Economics, Taxation, Business, Nonfiction, Finance, Politics

541 pages, Paperback

First published January 1, 1992

About the author

Librarian Note: There is more than one author in the Goodreads database with this name.

Reviews

[Dmitry · Rating 5 out of 5]

(The English review is placed beneath the Russian one)

На сегодняшний день это уникальное издание, которое показывает, что происходило с налогами на протяжении всего существования цивилизации и какое влияние на государство оказывали эти самые налоги.
Книга разделена на несколько глав, где каждая глава описывает ситуацию с налогами, происходившую в той или иной стране. Мы узнаем, как обстояли дела с налогами в Древнем Египте, Древней Греции и Риме, налогообложение евреев, которые на протяжении всего времени были особой группой (которую правители предпочитали доить по максимум, ибо понимали, что защитить их, по существу, некому), Южной Америки накануне испанского завоевания (какую ключевую роль сыграли налоги в этом событии), налоги в Англии и США (их роль в войне за независимость, а потом и в гражданской войне), Ислам и налоги и так далее. В книге будут небольшие главы, посвящённые налоговым системам Швейцарии, России, времён правления Наполеона, Древнего Китая и др., но тут автор даст довольно краткий обзор этих стран и ситуации с налогами в этих странах. В основной будет Древний Египет, Греция и Рим, а также Англия и США. Но в любом случаи, т.к. налоги не та вещь, что может разительно отличаться, читатель получит примерную ситуацию с налогами на всём протяжении развитии цивилизации. Конечно, хотелось бы если и не более глубокий анализ, то хотя бы более широкое рассмотрение налогов в различных странах и как они менялись со временем и более широкий список событий, которые непосредственно были бы связаны с налогами. Ведь, как пишет автор, множество событий, будь то революции или восстания, были связанны именно что с изменениями в налоговой политике того или иного государства. Читая книгу, мы будем постоянно видеть, как хорошие налоги будут сменяться плохими, после которых будет происходить либо революция, либо восстание, либо увядание мощи государства, как это произошло с Испанской империей, которая слишком сильно заигралась с налогами, из-за чего люди просто перестали их платить. Да, отказ платить налоги, это главный ответ граждан, который является таким же древний, как и сами налоги. Можно даже сказать, что они появились одновременно с налогами. Тем не менее проблема не с налогами как таковыми, а проблема всегда заключалась в слишком высоких налогах, т.е. налогах несправедливых. Такие налоги оскорбляли людей, как например ситуация с налогом на камин в Англии, когда налоговики врывались в частные дома граждан из-за чего налог не просто изымал часть денег у граждан, но прямо оскорблял англичан.
Но, разумеется, основная проблема с налогами, которая существовала, существует и будет существовать, это излишнее их увеличение. Мы видим, как буквально на всё существовали налоги, как правительства соревновались друг с другом в попытке ещё каким-нибудь способом изъять деньги у налогоплательщиков. Правда, налогоплательщики так же не отставали от государства и уже в свою очередь придумывали, как бы обойти новые налоги. В числе прочих, разумеется, находиться и контрабанда. Обо всём этом и будет писать автор. Так как автор решил не вдаваться в детали и не перечислять, на что и сколько налагались налоги, мы получаем довольно лёгкое изложение истории государств через призму темы налогов. Я считаю это правильным решением, ибо подход с детальным описанием налогов а-ля «1 кг мяса/рыбы, на которые налагался 10% налог» является слишком утомительным, который возможно заинтересует профессионалов в этой сфере, но будет скучным для обычных читателей, ибо «за деревьями лес не видать». Это книга благоразумно избегает подобного подхода. Так как цель автор не углубиться в дебри детализированной информации по налогам каждой страны, а показать общую картину событий того времени и, что самое главное, как налоги повлияли на развитие того или иного государства. Самым ярким примером являются, даже для тех, кто ничего не знает о налогах, война североамериканских колоний за независимость, которая, как известно, началась именно из-за плохих налогов, а так же несправедливого права метрополии взимать дополнительные налоги с колоний (отсюда лозунг «Нет налогов без представительства»). Забавно, что после войны за независимость новоявленные США обложили своё население ещё более суровыми налогами, нежели это было прежде, т.е. когда над страной распространялась власть английской короны. Ещё одной примечательной историей является роль налогов в гражданской войне в США. В данном случаи автор пишет, что вовсе не проблема рабства стала причиной этой войны, как это хотят показать многие книги по истории по этой теме, а как раз налоги.
В общем, главная идея автор заключается в том, что когда государство перестаёт чувствовать берега, т.е. слишком сильно повышает налоги и превращает налоги в несправедливые, то тогда начинается процесс увядания государства, т.к. люди просто перестают их платить. И возможности у них имеются для этого просто огромные, вплоть до эмиграции (которая была одной из главных причин, почему люди покидали Старый свет в пользу Нового).
В заключительных 50 страницах речь пойдёт исключительно о сегодняшней ситуации с налогами в США. В числе прочего автор предлагает свой список изменений в нынешнюю налоговую политику США. Так что последние 50 страниц будут интересны исключительно гражданам США.
Да, книга уникальна, читается очень легко, не загромождена излишней детализацией и в целом предлагает строго сфокусированную тему. Хороший вариант для всех любителей истории.

It is a unique book that shows what has happened to taxes throughout the existence of civilization and what impact these very taxes had on the state.
The book is divided into several chapters, where each chapter describes the situation with taxes that occurred in a particular country. We learn how taxes were handled in Ancient Egypt, Ancient Greece, and Rome, taxation of Jews, who were a special group at all times, South America on the eve of the Spanish conquest (what key role did taxes play in this event), taxes in England and the United States (their role in the war of independence and the civil war), Islam and taxes, and so on. The book has small chapters devoted to the tax systems of Switzerland, Russia, the reign of Napoleon, Ancient China, etc. but, in this section, the author will give a rather brief overview of these countries and the situation with taxes in these countries. The main chapter will include Ancient Egypt, Greece, and Rome, as well as England and the USA. But in any case, since taxes are not the kind of thing that can be radically different, the reader will get an approximate situation with taxes throughout the development of civilization. Of course, I would like, if not a deeper analysis, then at least a broader consideration of taxes in different countries and how they have changed over time and a wider list of events that would be directly related to taxes. As the author writes, many events, whether revolutions or uprisings, were associated with changes in the tax policy of a particular state. Reading the book, we will constantly see how good taxes are replaced by bad ones, after which there will be either a revolution or uprising or withering power of the state, as it happened with the Spanish Empire, which played too much with taxes, because of which people simply stopped paying them. Yes, the refusal to pay taxes is the main answer of citizens, which is as ancient as the taxes themselves. We can even say that they appeared simultaneously with taxes. Nevertheless, the problem is not with taxes per se, but the problem has always been too high taxes, that is, unfair taxes. Such taxes insulted people, such as the situation with the tax on the fireplace in England, when tax officials broke into private homes of citizens, so the tax not only seized some money from citizens but blatantly insulted the British as well.
But, of course, the main problem with taxes that existed, exists, and will continue to exist is their excessive increase. We see how everything was taxed, how governments competed with each other in an attempt to seize money from taxpayers in some more ways. True, the taxpayers also kept up with the government, and in their turn, invented a way to avoid new taxes. Among others, of course, smuggling. All this is what the author writes about. Since the author decided not to go into details and do not list what and how many taxes were imposed, we get a fairly easy description of state history through the prism of taxes. I think this is the right decision, because the approach with a detailed description of taxes a la "1 kg of meat/fish, which were imposed 10% tax" is too tedious, which may be of interest to professionals in this field. But it will be boring for ordinary readers, because one "can't see the forest for the trees." This book prudently avoids such an approach. As the author's aim is not to delve into the maze of detailed information on the taxes of each country, but to show a general picture of the events of that time and, most importantly, how taxes influenced the development of this or that state. The most striking example is, even for those who know nothing about taxes, the war of North American colonies for independence. Which, as we know, began due to bad taxes, as well as the unfair right of the metropolis to collect additional taxes from the colonies (hence the slogan "No taxes without representation"). It is funny that after the war of independence, the new U.S. government imposed even harsher taxes on its population than it did before, i.e., when the country was under the British crown's rule. Another noteworthy story is the role of taxes in the U.S. civil war. In this case, the author writes that it was not the problem of slavery that caused this war, as many history books on the subject want to show, but taxes.
In general, the main idea of the author is that when the state stops feeling the banks (coast/shore), i.e., too much increases taxes that turn taxes into unfair, then begins the process of the withering of the state, because people just stop paying them. And the opportunities they have for this are simply huge, up to emigration (which was one of the main reasons why people left the Old World in favor of the New).
The final 50 pages cover the current tax situation in the USA. Among other things, the author offers his list of changes in the current tax policy in the United States. So the last 50 pages will be of interest only to U.S. citizens.
Yes, the book is unique, reads very easily, does not overload with unnecessary detail, and generally offers a strictly focused topic. It is a good option for all fans of history.

[Nathan Albright · Rating 4 out of 5]

Even without knowing the author in person, this book gives a good idea of what he would be like.  He's a bit of a monist, viewing everything through the lens of his area of expertise, which happens to be the history of taxation, and with plenty of mistaken ideas that come from not having bothered to learn about other matters (such as the Bible or more general historical topics) because of his focus on taxes, but at the same time even if there are some errors (like the cause of the Civil War being blamed on tariffs without mention being made to slavery being at the basis of them even so), the book does offer considerable insight.  If the guy is a bit of a wacko when it comes to focusing so much on such a narrow subject and then blaming it for (nearly) everything that has gone wrong over the course of thousands of years, it is not as if taxes are an unimportant subject and so there is insight even if it is exaggerated here.  The job of the reader is to dial back the exaggerations made by the author into a more reasonable and more balanced perspective and to recognize that taxes are something hat is too often ignored and not to make that mistake for oneself.

This massive tome is divided into eight parts and 41 chapters as the author hammers the subject of taxation in history rather bluntly.  The book begins with a foreword and preface and introduction, and then the author discusses the beginning of taxation (I) with a discussion of Egypt (1), the Rosetta stone (2), the tax rebels of ancient Israel (3), Israel's fall (4), China (5), and the Greeks (6, 7).  This leads to a discussion of the Romans (II, 8-11) and their complex views of taxation that went from a better system to a very bad one that ended up leading to serfdom and the fall of Rome.  A few chapters comprise the author's discussion of the Middle Ages (III), with a look at Islam (13), the Jews (14), and England (15).  There is then a discussion of taxation in Russia, Switzerland, Spain, and Germany in the early modern period (IV).  After that the author discusses the devil's tax regime in ancien regime France (V, 22) that led predictably to the French Revolution (23).  Five chapters comprise the author's discussion of English economic history relating to the Magna Carta VI), after which the author discusses early American taxation in three chapters (VII) and then closes with a passionate denunciation of contemporary taxation around the world (VIII), an epilogue, notes, bibliography, illustration credits, index, and notes about the author.

The author views taxes with a high degree of passionate interest and the end result is a book that is sprawling but also deeply entertaining to read.  This book was fun, in large part because the author was a bit of a whackadoodle.  If one has to read nearly 500 pages of economic history, one wants a bit of enjoyment, and having a crank write such an account makes it entertaining and that is considerable enjoyment.  It should be remembered as well that the author has a lot to say that is worth reading, even if the libertarian perspective and economic determinism is somewhat tedious at times.  Taxes are immensely important, taxation officials do great harm to citizens and to the well-being of nations, and excessive taxation that is unfairly enforced does tend to predictably lead to the flight of assets and rich people and to widespread tax evasion and avoidance.  All of this the author explores, pointing out that it is only rarely that rulers have been able to keep low-tax regimes and restrain their own spending to avoid aggressive war, which is the sort of condition that is necessary to maintain liberty.  If you are a fan of economic history with a higher tolerance for libertarian nonsense than I am, there is a high chance you will regard this book even more than I do, but the appeal of this book is pretty widespread as long as you hate excessive and unfair taxation.

[Arminius · Rating 5 out of 5]

To sum up Charles Adams most important point it is “when a government taxes too much the inevitable consequence will be a rebellion, flight to avoid the tax or fraud. He describes societies destroyed by high taxes and a whole host of rebellions throughout history in many different countries. In fact, he blames Napoleon’s defeat at Waterloo due to unpopular taxes Napoleon had imposed on his citizens and the British using the income tax providing them with money to pay and feed their troops.

Another interesting point Mr. Adams brings up is that Islam spread so easily in the 7th and 8th Century over the Middle East because they offered Christians a no tax policy if they could take over the Christian’s landholdings.

Also Cortez’s takeover of Mexico was due to the fact that Cortez went to neighboring communities to help him to defeat the Aztecs. Since the Aztec’s taxed the neighbors so much they joined Cortez.
He also describes the economic miracles of Hong Kong, Singapore, Taiwan and Japan who attracted business with low taxes. And he points out according to the Laffler code a nation taxed at 70 percent can reap the same income if the nation taxed at 7 %.

There are lots of interesting stories about how societies have failed due to high taxation and prospered due to moderate or low taxation. And it’s full of stories of revolts of various nations due to high tax policies.

And finally, the American Revolution was started over unfair tax policies forced on it by the British.

[Akash Goel · Rating 5 out of 5]

I think most people are blind to the problem of over-taxation. This text has been very illuminating in that respect. On top of that, its an enjoyable read.

[Rick · Rating 5 out of 5]

I think everybody should read this book. Despite the title, it really isn't a dry, technical or boring book. For anyone with any interest in history, it is rather interesting. Plus, most importatly, it gives a perspective most of us are lacking today. Our response to taxation is similar to what we recently experienced with gas prices. When prices rose to up around $4 gallon, the people were outraged. But once prices dropped down to $3/gal., there was little concern, even though that is a lot higher than they were a couple years before. Today we're satisfied with a nominal decrease in taxes, or even a nominal increase.
If you take a broader look at the history of taxation, the reasons behind it and the effect of it on various civilations (most every dominant civilation fell at least in part because of oppressive or ineffective taxation), you come to realize that what we are subjected to today is rather oppressive. The people just don't realize it because we've lived with it all our lives, and the way it results in loss of liberties and freedom.
So if you care about the direction your country is going, I highly recommend this book. It'll give you a new and important perspecitve.

[Mad Hab · Rating 5 out of 5]

I was expecting some anarcho-libertarian view of the world: taxation is theft, all taxes are bad, the government is evil. However, the author, even thought dislikes most of the taxes (as we all do), discriminates between bad and good taxes.

Some parts of the book are a little questionable, but overall the book is a good excursion to the history of taxation. A great read!

[Monica Westin · Rating 4 out of 5]

a little too conservative for my tastes, but adams gives a beautiful historical overview of the impact of tax law.

[Naomi · Rating 5 out of 5]

Fascinating facts about taxation through history. Discovered things I never knew and all written in an entertaining and easy to read way. Who would've thought tax could be such fun?

[Pedro Esperanca · Rating 5 out of 5]

crazy enlightening

[Ronald · Rating 5 out of 5]

Quite long but interesting to see how the nature of man plays out in our history. Nobody wants to have fruits of their labor taken away by force to finance something they haven’t agreed to, but such is the state of affairs in our contemporary world. The suggestions made by the authors look ever so remote in today’s world where the iq of the voter base is manifest in the kind of candidates they allow to run at each level of government. The path towards ever increasing fleecing to finance ever increasing demands of the populace is perhaps inexorable, after all. To have this happen disproportionally to the higher productivity end of the tax payer spectrum is sobering indeed.

[Mrsculpepper · Rating 3 out of 5]

not sure i agree with the thesis but a thorough history anyway

[Jordan Hartmann · Rating 5 out of 5]

Gets pretty ranty at times but very interesting and engaging.

[Daniel T. · Rating 3 out of 5]

Too much unnecessary commentary

[Kyle Macleod · Rating 3 out of 5]

Strongly ideological from the start and somewhat erratic, but filled with fascinating anecdotes.

[Matthew Hines · Rating 4 out of 5]

From the Rosetta Stone to the fall of the Roman Empire, from the rise of English power under Elizabeth the Great to the recent collapse of the Japanese economy, this book explores how taxes have affected them all.

We all know the significance of the Rosetta Stone; how it allowed scholars to decipher Egyptian hieroglyphics because of the Greek right next to it. But what they don't tell you is what is so important as to be written in three languages- of the oppression of taxation under the Ptolemy's. And it also shows how Cortez defeated Montezuma was through inciting a tax revolt among the peasants. England rose to power under Elizabeth the Great because of her low tax policies; while Spain's star was falling because of the onerous tax and religious policies of her brother in law, King Philip.

The final chapters speak of modern day tyranny through the progressive income tax, and how we can draw from the lessons of history to forge a truly just system of taxation. Oliver Wendell Holmes famously said "Taxes are what we pay for a civilized society," but it's how we tax and spend that determines if we shall be rich or poor, free or enslaved, and whether that civilization will survive and thrive.

If you are a history buff, you owe it to yourself to read this alternative viewpoint. And then you have the responsibility to tell your friends about it; it is that good.

[Sergey · Rating 5 out of 5]

Must read for anyone who deals with a government

[Patrick · Rating 5 out of 5]

Wow. A very enlightening and fascinating book. It follows the use of taxes throughout history and the implications of taxation. It also points out some interesting things I didn't previously fully realize; for example, the U.S. Civil War wasn't about slavery, it was about taxation. It's quite possible that the Roman empire collapsed because of excessive taxation. When the U.S. income tax was introduced, the highest tax rate was 7% and politicians decided not to write a 10% cap into the amendment because they didn't see future increases as a possibility.

I would recommend this book to anybody who has a passing interest in libertarianism and/or hates taxes. I would also recommend it to anybody who likes learning about history.

[Warren · Rating 5 out of 5]

A history of taxes throughout history. This is one of my favorite books.

[Elaine]

History of taxes, from Egypt and Greece to modern Western economies.

This book is in the library.

[Tom · Rating 5 out of 5]

A wonderful book. The best ever written on the subject of taxation.

[Trey Hoffman · Rating 5 out of 5]

Crazy watching us repeat the same mistakes over and over and over.