26 lines
694 B
Markdown
26 lines
694 B
Markdown
<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-5-chapter-02 -->
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# Window Tax
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## Definition
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A tax imposed on houses based on the number of windows they contain, which
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was intended to be a more convenient method of assessment than previous taxes
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but proved to be unequal in its burden on different social classes.
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## Source Chapter
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Book V, Chapter 2
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## Context
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Smith discusses the window tax as an example of how taxes on houses have been
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implemented in England, noting its advantages in ease of assessment but
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criticizing its inequality in falling more heavily on the poor than the rich.
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## Economic Domain
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General Theory
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---
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