Such explicit measures historically would be instituted as part of a moral panic or homophobia due to the important status given to marriage at various times and places (as in Ancient Rome, or in various U.S. state legislatures during the early 20th century).[3][4][5][6] Frequently, this would be attached to racial (e.g., as part of Apartheid policies)[5] or nationalistic reasons (as in Fascist Italy or Nazi Germany).[7][8]
The Lex Papia Poppaea was introduced by emperor Augustus to encourage marriage. In particular, penalties were imposed on those who were celibate, with an exception granted to Vestal Virgins (Ulp. Frag. xvii.1). The law also imposed penalties on married persons who had no children (qui liberos non habent, Gaius, ii.111) from the age of twenty-five to sixty in a man, and from the age of twenty to fifty in a woman. (Tacit. Ann. xv.19).[3]
Nevers, France
1223
Yes
Charged a yearly tithe of five solidi to any bachelor as part of a moral panic.[12][13]
Resm-i mücerred was a bachelor tax instituted in the Ottoman Empire in conjunction with the resm-i çift and the resm-i bennâk.[14] Those who fell under the tax were more likely to migrate to other areas. Migrant mücerred were more likely to make their way to a growing town.[15]
The English parliament passed the Marriage Duty Act 1695, also known as the Registration Tax, which imposed a tax on births, marriages, burials, childless widowers, and bachelors over the age of 25. It was primarily used as a revenue raising mechanism for war on France and as a means of ensuring that proper records were kept by Anglican church officials. The tax was found ineffective and abolished by 1706.[16][17][13][3]
England
1798
Yes
An income tax was passed particularly discriminating against bachelors [17][13]
United States, Missouri
1821
Yes
Missouri applied a $1 tax on all unmarried men.[18] By the following year, it was replaced by a poll tax.[19]
United States, New York
1825
No
A bill was proposed in the New York legislature comparing bachelors with dogs, aiming to replace the then current tax on dogs with one on bachelors instead.[3]
United States, Connecticut
1857
No
The Connecticut legislature repealed a motion to implement a bachelor tax in the state, under the argument that different methods of taxation already taxed bachelors more heavily.[3]
Michigan had made repeated attempts to instantiate a bachelor tax. In 1837, state senator Edward D. Ellis attempted to pass such a bill, but the measure failed. In 1848, a petition made it to a House committee, but did not reach the floor. In 1849, another proposal was made in a House committee that did not reach the floor. Again in 1850, another petition reached the House, but did not find a sponsor. During the Civil War it was proposed again, this time as a revenue measure as opposed to a public welfare measure, but again failed to reach the floor. It was then repeatedly brought up in 1897, 1901, 1911, 1919, with the first resulting in counter proposals for a similar tax to be applied to women who reject marriage proposals and the final resulting in arguments that bachelors had a statistically higher rate of delinquency as opposed to other groups. The final proposed bill that also made the floor of the Michigan Congress was in 1935 before it too failed due to economic considerations of the time.[5]
United States, Wyoming
1890
No
Briefly considered a $2.50 bachelor tax in 1890, but the motion was tabled.[20]
United States, New Jersey
1898-02-12
No
Assemblyman Waller of the New Jersey State Legislature proposed a bachelor tax as a sumptuary tax; however, the bill was not passed.[6]
Argentina
1900 (est.)
Yes
A bachelor tax existed in Argentina around 1900. Men who could prove that they had asked a woman to marry them and had been rebuffed were exempt from the tax. In 1900, this gave rise to the phenomenon of "professional lady rejectors", women who for a fee would swear to the authorities that a man had proposed to them and they had refused.[21][3]
United States, Delaware
1907
No
Started as a joke before generating much discussion and ultimately being defeated.[3]
United States, Georgia
1911
No
One assemblyman proposed a $50 yearly tax on bachelors, proposing that the funds should go to schools.[3]
Applied a $3 tax on all bachelors in the state.[22] One of them, William Atzinger, refused to pay on sex discrimination grounds.[23] On January 11, 1922, the state supreme court struck down the “bachelor tax” and another poll tax applicable only to men.[24][25] However, it was done on the grounds that the Montanan constitution of 1889 did not grant the legislature the power to tax individual persons; and attempts to define it as a policing measure for matters of public health as opposed to a revenue measure were found invalid (and the decision did not reference Atzinger's arguments against the tax on grounds of sex discrimination).[22]
Germany, Repelen
1923
Yes
Passed a bachelor tax of 2000 marks per month. However, this law was quickly overturned by federal authorities.[26]
Italy
1927
Yes
Levied in Italy from 1927 until the fall of Mussolini in 1943[27] as part of a race-based pronatalist policy. By 1936, Italian bachelors paid nearly double their normal income tax rate.[28][29][3]
Spain
1928
Yes
Following in the footsteps of Italy, Spain also passed a bachelor tax,[30] only with very few exceptions, including priests as well.[31]
Following in the footsteps of Italy and Spain, but mainly for Nazi party "family values." In particular, it was meant as part of Hitler's "three Ks" policy (Kirche, Küche, Kinder or Church, Kitchen, Children) to get women "back into the home."[3][32][33]
Increased tax burden for unmarried, childless citizens over the age of 24 from 1935 to 1975.
France
1939
No
Meant as a proposal to match similar proposals in Fascist Italy and Nazi Germany.[3]
Soviet Union
1941
Yes
A childlessness tax was enforced in the USSR from 1941 to 1992; it was applied to childless men from 25 to 50 years of age and to childless women from 20 to 45 years of age. The tax was income based, taking 6% of the childless person's wages.[35]
Bulgaria
1925, 1943, 1968
Yes
Measures to try to introduce a bachelor tax in Bulgaria first began in 1917, where it often took on a pro-eugenic character and part of discussion amongst Bulgarian Fascist party officials.[36] It was formally proposed by 1925,[3] only formally introduced in 1943, but passed only in 1968 only after applying it to both sexes.[37]
Poland
1946
Yes
Introduced Bykowe, which was a tax on childlessness that included a tax on those unmarried above 21 years from January 1, 1946 to November 29, 1956. It was later extended to those over 25 years of age until January 1, 1973 when it was repealed.[11]
Turkey
1949
Yes
Suggested and passed as a wealth transfer between bachelors to families.[38]
The mayor of Vastogirardi, Italy proposed to reinstitute a bachelor tax locally.[40]
Rationale
Moral panic and homophobia
During the 19th century in the United States, calls for a bachelor tax were frequently driven by a moral panic,[12] and the bachelor tax was viewed as a way to reform social ills[5][6] either because individuals believed that bachelors had a higher rate of delinquency, or because they believed that many bachelors were closeted homosexuals.[41][42]
Ethnocentrism and eugenics
The bachelor tax has a long history of being used for race-based pronatalism policies. In the early 20th century, this morphed into a general discussion of "race suicide",[3][43] and consequently there was much literature supporting racial-based pronatalist policies, typically in the field of eugenics.[44][36] After such measures were passed in South Africa in an attempt to align white birth rates with black rates,[5] it passed to Benito Mussolini, who explicitly called for it to spread Italian progeny in a speech on May 26, 1927:
Let us be quite clear: what are 40 million Italians compared to 90 million Germans and 200 million Slavs? What are 40 million Italians compared to 40 million Frenchmen, plus 90 million inhabitants of their colonies, or 46 million Englishmen plus 450 million people who live in their colonies?[29]
Thereafter, the idea of the bachelor tax was passed over to Franco's Spain, Nazi Germany, was discussed in Bulgarian Fascist circles, and became a staple of Fascist propaganda in general.[36][45][3]
Many Warsaw Pact countries instituted some form of a bachelor tax, such as the Soviet Union,[35] Poland,[11] Romania,[9][39] and Bulgaria.[37] Typically, it formed a part of Communist natalist policies, the taxes on childlessness, and family planning policies that were instituted in Communist countries[10] at around the same time in order to increase falling fertility rates.[46][47]
Analysis and present day
Today, bachelor taxes have for the most part been superseded by the inclusion of marital status in the tax code.[48] The first distinction in marital status as part of an income tax happened in the U.S. by 1930 after Poe v. Seaborn, where "income-splitting" was allowed in community property states. Therefore, until 1948, tax rates amongst married and bachelors differed based on one's state of residence. This disparity lead to joint-filing status being allowed by U.S. Federal tax law in 1948 to attempt to harmonize the tax code between community property and common law states.[49] After the war, joint filing and marital status began to be incorporated instead of explicit bachelor taxes into the U.S. tax system and soon spread to other tax systems around the world.[50][2]
According to a 2010 study in the Journal of the Society for the Anthropology of Europe, the utility of the tax has been mixed, as analysis of past historical episodes have questioned the reliability of the tax to results in pronatalist outcomes. In Fascist Italy, it was found to be ineffective, as birth and marriage rates actually decreased.[51] In the Soviet Union, the effect on the fertility rate of the policy was likewise inconclusive; and it was also found to be fairly regressive, as it tended to hit rural, poorer bachelors hardest.[37] However, modern day implementations of taxation based on marital status in the U.S. has found a positive correlation with marriage rate.[52]
Cohabitation is an arrangement where people who are not married, usually couples, live together. They are often involved in a romantic or sexually intimate relationship on a long-term or permanent basis. Such arrangements have become increasingly common in Western countries since the late 20th century, being led by changing social views, especially regarding marriage, gender roles and religion.
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them. Income tax generally is computed as the product of a tax rate times the taxable income. Taxation rates may vary by type or characteristics of the taxpayer and the type of income.
Sterilization is any of a number of medical methods of permanent birth control that intentionally leaves a person unable to reproduce. Sterilization methods include both surgical and non-surgical options for both males and females. Sterilization procedures are intended to be permanent; reversal is generally difficult.
A progressive tax is a tax in which the tax rate increases as the taxable amount increases. The term progressive refers to the way the tax rate progresses from low to high, with the result that a taxpayer's average tax rate is less than the person's marginal tax rate. The term can be applied to individual taxes or to a tax system as a whole. Progressive taxes are imposed in an attempt to reduce the tax incidence of people with a lower ability to pay, as such taxes shift the incidence increasingly to those with a higher ability-to-pay. The opposite of a progressive tax is a regressive tax, such as a sales tax, where the poor pay a larger proportion of their income compared to the rich
Birth rate, also known as natality, is the total number of live human births per 1,000 population for a given period divided by the length of the period in years. The number of live births is normally taken from a universal registration system for births; population counts from a census, and estimation through specialized demographic techniques. The birth rate is used to calculate population growth. The estimated average population may be taken as the mid-year population.
Legitimacy, in traditional Western common law, is the status of a child born to parents who are legally married to each other, and of a child conceived before the parents obtain a legal divorce. Conversely, illegitimacy, also known as bastardy, has been the status of a child born outside marriage, such a child being known as a bastard, a love child, a natural child, or illegitimate. In Scots law, the terms natural son and natural daughter carry the same implications.
Sub-replacement fertility is a total fertility rate (TFR) that leads to each new generation being less populous than the older, previous one in a given area. The United Nations Population Division defines sub-replacement fertility as any rate below approximately 2.1 children born per woman of childbearing age, but the threshold can be as high as 3.4 in some developing countries because of higher mortality rates. Taken globally, the total fertility rate at replacement was 2.33 children per woman in 2003. This can be "translated" as 2 children per woman to replace the parents, plus a "third of a child" to make up for the higher probability of males born and mortality prior to the end of a person's fertile life. In 2020, the global average fertility rate was around 2.4 children born per woman.
Natalism is an ideology that promotes the reproduction of human life as an important objective of being human and advocates high birthrate. According to the Merriam-Webster dictionary, the term, as it relates to the belief itself, dates from 1971 and comes from French: nataliste, formed from French: natalité, birthrate.
The economy of Fascist Italy refers to the economy in the Kingdom of Italy under Fascism between 1922 and 1943. Italy had emerged from World War I in a poor and weakened condition and, after the war, suffered inflation, massive debts and an extended depression. By 1920, the economy was in a massive convulsion, with mass unemployment, food shortages, strikes, etc. That conflagration of viewpoints can be exemplified by the so-called Biennio Rosso.
Childlessness is the state of not having children. Childlessness may have personal, social or political significance.
The middle of the 20th century was marked by a significant and persistent increase in fertility rates in many countries of the world, especially in the Western world. The term baby boom is often used to refer to this particular boom, generally considered to have started immediately after World War II, although some demographers place it earlier or during the war. This terminology led to those born during this baby boom being nicknamed the baby boomer generation.
Head of Household is a filing status for individual United States taxpayers. It provides preferential tax rates and a larger standard deduction for single people caring for qualifying dependents.
The marriage penalty in the United States refers to the higher taxes required from some married couples with both partners earning income that would not be required by two otherwise identical single people with exactly the same incomes. There is also a marriage bonus that applies in other cases. Multiple factors are involved, but in general, in the current U.S. system, single-income married couples usually benefit from filing as a married couple, while dual-income married couples are often penalized. The percentage of couples affected has varied over the years, depending on shifts in tax rates.
Income splitting is a tax policy of fictionally attributing earned and passive income of one spouse to the other spouse for the purposes of assessing personal income tax, thus reducing tax rates paid by the spouse who earns more and increasing rates paid by a spouse who earns less.
Under United States federal income tax law, filing status is an important factor in computing taxable income. Filing status depends in part on marital status and family situation.
The tax on childlessness was a natalist policy imposed in the Soviet Union and other Communist countries, starting in the 1940s. Joseph Stalin's regime created the tax in order to encourage adult people to reproduce, thus increasing the number of people and the population of the Soviet Union. The 6% income tax affected men from the age of 25 to 50, and married women from 20 to 45 years of age.
The economics of marriage includes the economic analysis of household formation and break up, of production and distribution decisions within the household. It is closely related to the law and economics of marriages and households. Grossbard-Shechtman identifies three approaches to the subject: the Marxist approach, the neo-classical approach and the game theoretic approaches. Marital status has a positive influence on economic status. There is a marriage prime for males that the wage of married males is 15% higher than the wage of never married male. The Uniform Marital Property Act issued clause on the distribution of marital property and individual property. The Uniform Premarital Agreements Act offers clauses to guide two spouses to make an agreement on distribution of rights and obligations before marriage.
Ehestandshilfe was a tax levied on unmarried people in Nazi Germany as part of the Nazi state's policy of natalism, and used to contribute to the costs of the marriage loan system. This was levied at a rate of 2–5% of gross annual income on those under 55 who were liable for income tax; under a law of October 16, 1934, it was incorporated into the income tax beginning in January 1935.
Fertility factors are determinants of the number of children that an individual is likely to have. Fertility factors are mostly positive or negative correlations without certain causations.
References
General references
Long, George (1875). "Lex Papia Poppaea". A Dictionary of Greek and Roman Antiquities: 691–692.
Treggiari, S. (1993). Roman Marriage: Iusti Coniuges from the Time of Cicero to the Time of Ulpian. Oxford and New York: Clarendon Press.
1 2 Allègre, G.; Périvier, H.; Pucci, M. (2021-03-20). "Taxation of Couples and Marital Status – Simulation of Three Reforms of the Marital Quotient in France". Économie et Statistique / Economics and Statistics. pp.526–527.
1 2 "Tax on childlessness, which existed in the Soviet Union, proposed to be restored" ("Налог на бездетность, существовавший в СССР, предлагают восстановить") http://www.finiz.ru/cfin/tmpl-art/id_art-1054929 (accessed January 3, 2010.)
1 2 3 Art. 20 Dekretu z dnia 26 października 1950 r. o podatku dochodowym, j.t. Dz.U. nr 7 z 1957 r., poz. 26.
1 2 Hulme, Roland (July 2017). "Ye old taxes". Vol.21, no.5. Renaissance Magazine. Before the days of the eligible bachelor, unmarried men were seen as rather unseemly.
1 2 3 Hugh Chrisholm (1910). The Encyclopædia Britannica: A Dictionary of Arts, Sciences, Literature and General Information. Vol.3. University Press. p.132. with its late and countess of Nevers, to Auxerre in 1223, an annual tax of five rare variant baccalaris—cf. Ital. baccalare—through 0. Fr. solidi is imposed on any man qui non habet uxorem et est bachebacheler)...Instances of this are the is still involved in a certain amount of obscurity. The derivation act (6 and 7 Will. III.) passed in 1695; the tax on servants, from Welsh bach, little, is mentioned as "possible " by Skeat 1785; and the income tax, 1798. (Etymological Dictionary), but is definitely discarded by the New
↑ Gumuscu, Osman (2004). "Internal migrations in sixteenth century Anatolia". Journal of Historical Geography. 30 (2): 231–248. doi:10.1016/j.jhg.2003.08.021.
↑ Gibson, Jeremy. The Hearth Tax, Other Later Stuart Tax Lists, and the Association Oath Rolls: FFHS, 1996.
1 2 Charles Arnold-Baker (2001). The Companion to British History. Routledge.
↑ "A copy of Assessor’s General alphabetical lists of Taxable property in Boone county Mo for the year 1821". Boone County, O. Harris Sheriff & Collector. Received auditors office, August 2nd, 1821.
1 2 STATE EX REL. PIERCE ET AL., APPELLANTS, v. GOWDY, COUNTY TREASURER, RESPONDENT, 62 Mont. 119; 203 P. 1115; 1922 Mont. LEXIS 5 (Montana Supreme Court 1922)
1 2 3 Turda, Marius (2009). "The biology of war: eugenics in Hungary, 1914-1918". Austrian History Yearbook. Vol.40. Cambridge University Press.
1 2 3 Ironside, Kristy (2017). "Between Fiscal, Ideological, and Social Dilemmas: The Soviet 'Bachelor Tax' and Post-War Tax Reform, 1941–1962". Europe-Asia Studies. Vol.69, no.6. pp.855–78. Bulgaria attempted to institute a bachelor tax in 1943 but the measure proved controversial and was eventually abandoned (Baloutzova [2], pp. 222–23, 236–43). In 1968, it introduced a socialist version for both sexes similar to the Soviet model (Brunnbauer & Taylor [ 4], p. 301)... the bachelor tax does not stimulate population growth but, just the opposite
↑ Semiz, Yaşar (2010). "Turkey's Population Growth Policy During the 1923-1950 Period and the Issue of Compulsory Marriage Law (Bachelor Tax)". Selçuk Üniversitesi Türkiyat Araştırmaları Dergisi. Vol.27. pp.423–469.
↑ Hemphill, C. Dallett (September 2011). "Reviewed Work: Sex and the Eighteenth-Century Man: Massachusetts and the History of Sexuality in America by Thomas Foster". Journal of the History of Sexuality. Vol.20, no.3. pp.630–634. showing more change over time in attitudes towards unmarried men. While Foster refers to newspaper jests about a bachelor tax, for example, McCurdy tells their actual story. Foster does intervene in the acts versus identities debate over homosexuality
↑ Miriam King and Steven Ruggles (Winter 1990). "American Immigration, Fertility, and Race Suicide at the Turn of the Century". Journal of Interdisciplinary History. No.20. p.348.
↑ Carl Ipsen (September 1998). "Population Policy in the Age of Fascism: Observations on Recent Literature". Population and Development Review. Vol.24, no.3. pp.579–592.
↑ Nicholas Farrell (2001-07-21). "Fascist family values". Vol.287, no.9024. Spectator.
↑ Z., Goldman, Wendy (1993). Women, the state, and revolution: Soviet family policy and social life, 1917-1936. Cambridge: Cambridge University Press. ISBN9780521458160. OCLC27434899.{{cite book}}: CS1 maint: multiple names: authors list (link)
↑ Avdeev, Alexandre; Blum, Alain; Troitskaya, Irina (1995). "The History of Abortion Statistics in Russia and the USSR from 1900 to 1991". Population: An English Selection. 7: 39–66. JSTOR2949057.
↑ Thompson, Steven C.; Randall K. Serrett (2002-12-01). "Tax Filing Status--Are Joint Tax Returns Always Best?". The National Public Accountant.
↑ Montanari, I. (2000-01-01). "From Family Wage to Marriage Subsidy and Child Benefits: Controversy and Consensus in the Development of Family Support". Journal of European Social Policy.
↑ Forcucci, Lauren E. (2010). "Battle for Births: The Fascist Pronatalist Campaign in Italy 1925 to 1938". Journal of the Society for the Anthropology of Europe (JSAE). Vol.10, no.1. pp.4–13. the battle for births had failed by 1938. The birthrate actually went down between the years 1927 and 1934, along with the marriage rate.
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