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| Topic: |
History
|
| Number of pages / Number of words: |
16 / 4408 |
Essay's paper body
The fiscal system as a whole was heavy in
absolute terms yet highly regressive. The burden was
constantly on the agriculture sector, even when
non-agricultural sectors were growing at a phenomenal rate.
As seen in Figure 1, under indirect taxes, before the turn of
the century, the excise taxes played a prominent yet second
to land taxes at about 20% of the government's total
revenue...
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These included taxes on soya, sugar, textiles and
government monopoly profits in tobacco, camphor and salt.
The combined effect of the land taxes and consumption
taxes was heavy taxes on both peasant and consumer and a
lighter burden for the landlord and industrial-merchant
classes. The income tax did not appear until 1887 and the
business tax which was the corporate tax did not come into
effect until 1896 and at a low flat rate of 3%...
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