Tax in kind
Tax in kind or tax-in-kind refers to any taxation that is paid in kind, that is with goods or services rather than money. Some notable examples of tax in kind include:
- corvée, a tax paid in manual labour, such as on a public works project.
- fisc, in the Frankish kingdoms of the Medieval period
- food render, a feorm or tax-in-kind provided through royal vills in Anglo-Saxon England{{Citation|last1=Faith|first1=Rosamund|year=2013|contribution=Feorm|contribution-url=https://books.google.com/books?id=WaAzAQAAQBAJ&pg=PA186|editor1-last=Lapidge|editor1-first=Michael|editor2-last=Blair|editor2-first=John|editor3-last=Keynes|editor3-first=Simon|display-editors = 3 |editor4-last=Scragg|editor4-first=Donald|title=The Wiley Blackwell Encyclopedia of Anglo-Saxon England|publication-place=London|publisher=John Wiley & Sons|pages=186–187|isbn=1118316096|url=https://books.google.com/books?id=WaAzAQAAQBAJ|accessdate=2014-06-22}}
- kharaj, instituted during the period of the Islamic Empire
- a tax on agricultural produce imposed by the Confederate States of America in 1863{{citation
| last1 = Burdekin | first1 = Richard C.K.
| last2 = Langdana | first2 = Farrokh K.
| date = July 1993
| doi = 10.1006/exeh.1993.1015
| issue = 3
| journal = Explorations in Economic History
| pages = 352–376
| title = War Finance in the Southern Confederacy, 1861-1865
| volume = 30}}. See in particular p. 357: "Congress felt compelled to approve the Tithe Act, or the "Tax-in-Kind," on April 24, 1863. This tax act of 1863, which was intended to remain in force until the end of 1865, supplemented a combined property tax and graded income tax with a tax-in-kind equal to one-tenth of the agricultural produce of 1863."
- Prodnalog, paid by private farms in Soviet Russia during the 1920s under the New Economic Policy.
- An agricultural tax in North Korea imposed in 1947 and abolished in 1966{{citation|first=Hy-Sang|last=Lee|title=North Korea: A Strange Socialist Fortress|url=https://books.google.com/books?id=6Rx8Q_cxqvkC&pg=PA70|year=2001|publisher=Greenwood Publishing Group|isbn=978-0-275-96917-2|page=70}}