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# Window Tax

## Definition

A tax imposed on houses based on the number of windows they contain, which
was intended to be a more convenient method of assessment than previous taxes
but proved to be unequal in its burden on different social classes.

## Source Chapter

Book V, Chapter 2

## Context

Smith discusses the window tax as an example of how taxes on houses have been
implemented in England, noting its advantages in ease of assessment but
criticizing its inequality in falling more heavily on the poor than the rich.

## Economic Domain

General Theory

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