Index

Index
The153 Club
The Agades Cross
People of the Sahara
Saharan Landscapes
Books on the Sahara(1)
Books on the Sahara(2)
Books on African Art
Saharan Salt Trade
The Gundi
Illizi Festival 2000
Sahara Freeze-up
Camel Cheese
153 Club Newsletter
153 News Update
Join the 153 Club
Today's African News

Père de Foucauld
L'Arbre du Ténéré 1
L'Arbre du Ténéré 2
Saharan Forts 1
Saharan Forts 2
Saharan Rock Art
Giraffe Engravings
Leo Africanus
Battuta's Saharan travels
Shabeni's Timbuktu
Timbuctoo the Mysterious
Heroditus & Pliny on Libya
Timbuktu, a poem

Joliba Trust
Ibn Khaldûn quotes 1
Ibn Khaldûn quotes 2
Ibn Khaldûn quotes 3
Ibn Khaldûn quotes 4
Ibn Khaldûn quotes 5
Ibn Khaldûn quotes 6

Old Michelin Maps
Early NW Africa Map 1
Early NW Africa Map 2
Early NW Africa Map 3
Early NW Africa Map 4
Early NW Africa Map 5
Saharan Exploration

Henry Barth 1
Henry Barth 2
Henry Barth 3
Denham & Clapperton 1
Denham & Clapperton 2
Haardt & Audouin-Dubreuil 1
Haardt & Audouin-Dubreuil 2
Haardt & Audouin-Dubreuil 3
Haardt & Audouin-Dubreuil 4

External Links

Jim Mann Taylor's Home Page
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Taxation—An analysis by Ibn Khaldûn (1332-1406)

Ibn Khaldûn, the Arab philosopher, historian and politician, was born in Tunis in 1332. His major work is the Muqaddimah or Outline of History, from which the following translation is taken

Taxation and the reason for low and high tax revenues:

"It should be known that at the beginning of a dynasty, taxation yields a large revenue from small assessments. At the end of the dynasty, taxation yields a small revenue from large assessments....... When the dynasty continues in power and their rulers follow each other in succession, they become sophisticated. The Bedouin attitude and simplicity lose their significance, and the Bedouin qualities of moderation and restraint disappear. Royal authority with its tyranny and sedentary culture that stimulates sophistication, make their appearance. The people of the dynasty then acquire qualities of character related to cleverness. Their customs and needs become more varied because of the prosperity and luxury in which they are immersed. As a result, the individual imposts and assessments upon the subjects, agricultural labourers, farmers, and all the other tax payers, increase. Eventually, the taxes will weigh heavily upon the subjects and overburden them. Heavy taxes become an obligation and tradition, because the increases took place gradually, and no one knows specifically who increased them or levied them. They lie upon the subjects like an obligation and tradition. The assessments increase beyond the limits of equity. The result is that the interest of the subjects in cultural enterprises disappears, since when they compare expenditures and taxes with their income and gain and see the little profit they make, they lose all hope. Therefore, many of them refrain from all cultural activity. The result is that the total tax revenue goes down, as individual assessments go down. Often, when the decrease is noticed, the amounts of individual imposts are increased. This is considered a means of compensating for the decrease. Finally, individual imposts and assessments reach their limit. It would be of no avail to increase them further. The costs of all cultural enterprise are now too high, the taxes are too heavy, and the profits anticipated fail to materialise. Finally, civilisation is destroyed, because the incentive for cultural activity is gone. It is the dynasty that suffers from the situation, because it profits from cultural activity. If one understands this, he will realise that the strongest incentive for cultural activity is to lower as much as possible the amounts of individual imposts levied upon persons capable of undertaking cultural enterprises. In this manner, such persons will be psychologically disposed to undertake them, because they can be confident of making a profit from them."

 

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