Thoughts about Taxation in Glantri
by Sven JeskeGlantri is one of only three countries in the KW where I can see an income-based tax making sense (the others being Darokin and Minrothad). For an income-based tax system you need somewhat advanced bookkeeping skills, and it would be compulsory for every citizen to learn some math skills at school - else it would be impossible. Would be more simple for magic users, though:
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Summon Medicius' Abacus
Level: 1
Components: V, S
Range: Self
AoE: Self
Save: None
Casting Time : 1 turn
Duration: 1 hrs. + 30 minutes./level
One of the most useful spells ever developed, this summons a magic hand-held abacus into the caster's hand, that can calculate even complex mathematical formulas like multiplication and division in the time of one heartbeat by the user sliding some tiny marbles on it left or right. While some old-school scholars claim that using this spell will cause the dumbing down of youth and the end of civilization, Medicius' Abacus by now is considered one of the most indispensable tools of Glantrian magic culture.
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So, from the technical perspective, it could be done in Glantri. The second question is, should it be done?
In the vast majority of cultures, wealth, income, and therefore taxes, is overwhelmingly tied to land ownership. In Minrothad and (to a lesser extent) Darokin, land ownership is secondary to trade. Similarly, in Glantri, land ownership is secondary to magical skills. In this context, magical skill is an immaterial asset. And it would be extremely difficult to assess a value for that asset. So, assessing income is actually easier in Glantri than assessing property in the more mundane cultures. Glantri gets a thumb up from me for using an income tax. However, I would still tone it down to 15%, for the reasons I explained in my post above. 20% is simply much too high.
There is one caveat, however. How are things handled in the lesser dominions? Do the rulers there use the traditional BECMI stuff like standard income and resource income? This would a purely feudal system, with the population considered serfs. However, serfs use only minimal amounts of money, don't get paid, and learn only minimal math if at all. So, this would be completely inconsistent with the level of civilization in Glantri proper. I would suggest that instead of using the cashless standard income, the peasants in the dominions get paid by their lord (or whomever) like everyone else for the work they do. Then it would fit.