# 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 ---