再论19世纪英国废除窗税的原因

Reconsideration of the Reasons for the Abolition of the Window Tax in Britain in the 19th Century

英格兰及威尔士于1696年开始征收窗税,之后政府不断修订、重申有关窗税的法令。19世纪30年代,窗税遭到强烈反对,最终于1851年被废除。窗税之所以被废除,其外在原因是在公共健康运动中,窗税被理解为对健康的税收,并在客观上恶化了人们的居住环境,导致疾病和死亡。内在原因包括:评估员入户清点窗户数量侵犯隐私;征税不公正,对中下层民众造成的负担更重;法令中没有对“窗户”加以定义,使得任何缝隙、开口都符合征税条件;19世纪40年代起,英国关于公共健康的立法开始与窗税立法相矛盾,导致窗税在法理上失去存在的基础。窗税被废除后,英国政府开始把税收作为促进公共健康的手段之一。

The Window Tax was introduced in England and Wales in 1696.From that date onwards the government continually amended and revised the laws on the taxation of windows.From the 1830 s, the window tax was strongly opposed, and it was finally abolished in 1851.The main reason for its abolition was the pressure brought by the public health movement which saw the window tax as a tax on health.The window tax worsened people’s living environment and caused disease and death.From the 1830 s, the laws relating to public health began to contradict the window tax laws, causing the window tax to lose its basis of existence in jurisprudence.Other reasons for its abolition included the requirement for surveyors to enter houses, violating their privacy, and that the law did not clearly define what “windows” were, so that any gaps and openings in a building were eligible for taxation.Additionally, the principles of the window tax were seen as being unfair, placing a heavier burden on the lower classes.With the abolition of the window tax, the British government began to use taxation as a means of promoting public health.