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A malt tax is a tax upon the making or sale of malted grain, which has been prepared using a process of steeping and drying to encourage germination and
Malt_tax
Protests against a tax in Scotland and England
The malt tax riots were a wave of protest against the extension of the English malt tax to Scotland. The riots began in Hamilton on 23 June 1725 and soon
Malt_tax_riots
Irish corporate tax avoidance tool
(LinkedIn), and Allergan in 2017; CAIA can provide up to twice the tax shield of Single Malt, or Double Irish, and was identified with Apple in the 2015 leprechaun
Double_Irish_arrangement
Building where cereal grain is converted into malt
A malt house, malt barn, or maltings, is a building where cereal grain is converted into malt by soaking it in water, allowing it to sprout and then drying
Malt_house
American global medical devices and health care products company
September 2021, the Irish Times reported that Abbott was using the Single malt tax structure to shield profits on its COVID-19 testing kits. In October 2001
Abbott_Laboratories
Scottish minister and writer (1752–1823)
before the Scottish distillery committee of the House of Commons on the malt tax, an excise duty. In 1799, at the request of the committee and of the Scottish
George_Skene_Keith
United Kingdom tax codes
Waterloo. Considerable controversy was aroused by the malt, house, windows and income taxes. The malt tax was easy to collect from brewers; even after it was
Taxation in the United Kingdom
Taxation_in_the_United_Kingdom
Malt whisky from a single distillery
Single malt whisky is malt whisky from a single distillery. Single malts are typically associated with single malt Scotch, though they are also produced
Single_malt_whisky
temporary exemption from the malt tax until the end of the war. After the war, in 1725, the House of Commons applied a new malt tax which applied throughout
List of historical acts of tax resistance
List_of_historical_acts_of_tax_resistance
Topics referred to by the same term
Single malt may refer to: Single malt arrangement, a tax structure used by U.S. corporations in Ireland Single malt whisky, a malt whisky from a single
Single_malt
Fermented drink with sprouted barley
A malt drink is a fermented drink in which the primary ingredient is the grain or seed of the barley plant, which has been allowed to sprout slightly in
Malt_drink
Traditional Japanese drink
beverage'), or low-malt beer, is a tax category of Japanese liquor that most often refers to a beer-like beverage with less than 67% malt content. The alcoholic
Happōshu
Malt or grain whisky distilled in Scotland
price in the Lowlands. This was due to the method of taxation: malt was subject to tax (at a rate that climbed substantially between the 1790s and 1822)
Scotch_whisky
2020. Single Malt residency. Post closure of the Double Irish to new entrants in 2015, it can be recreated by wordings in selective tax treaties (e.g
Corporation tax in the Republic of Ireland
Corporation_tax_in_the_Republic_of_Ireland
Distilled alcoholic beverage
of Great Britain, and thereafter taxes on distilled spirits rose dramatically. Following parliament's divisive malt tax of 1725, most of Scotland's distillation
Whisky
Irish brewer, banker, politician and flour miller (1768–1855)
brewery benefited hugely until the 1830s from the difference between the malt tax levied in Britain and Ireland, easing his higher-value exports to Britain
Arthur_Guinness_II
Dark style of beer
fermentable material. When the malt tax was increased to help pay for the Napoleonic War, brewers had an incentive to use less malt. Their solution was to use
Porter_(beer)
Flavored beverage with relatively low alcohol content
were on the decline due to the increase in the US federal wine tax, and using a malt-beverage base became the new industry standard. Later, Mike's Hard
Alcopop
Type of whisky made in Scotland
Single malt Scotch refers to single malt whisky made in Scotland. To qualify for this category, a whisky must have been distilled at a single distillery
Single_malt_Scotch
1776 economics book by Adam Smith
auction. The budget of 1778 introduced the inhabited house duty and the malt tax, both recommended by Smith. In 1779, Smith was consulted by politicians
The_Wealth_of_Nations
Compulsory contribution to state revenue
afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture,
Tax
Tax on activity generating negative externalities
A Pigouvian tax (also spelled Pigovian tax) is a tax on a market activity that generates negative externalities, that is, costs incurred by third parties
Pigouvian_tax
Attempt by the House of Stuart to regain the British throne
devastating for the local populace. Opposition to taxes levied by the London government led to the 1725 malt tax riots and 1737 Porteous riots. In March 1743
Jacobite_rising_of_1745
Scottish judge and politician
He was almost immediately involved in the 1725 malt tax riots, caused by protests against a new tax that increased the price of beer. These affected
Duncan Forbes, 5th of Culloden
Duncan_Forbes,_5th_of_Culloden
Tax levied from 1689 to 1963
The Land Tax was a land value tax levied in England from 1670 to 1963: perhaps the best-known of these is the Land Tax Act 1692 (4 Will. & Mar. c. 1)
Land_Tax_(England)
Tax based on taxable income
income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income)
Income_tax
Tax on property, particularly real estate
property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is levied
Property_tax
6.1%. After a malt tax was introduced in Sweden in 1903, partly because of a similar law had been introduced in Denmark in 1891, malt beverages were
Strong_beer
Financial crime
Tax evasion or tax fraud is an illegal attempt to defeat the imposition of taxes by individuals, corporations, trusts, and others. Tax evasion often entails
Tax_evasion
Value-added tax in India
and Services Tax (GST) is an indirect tax introduced in India on 1 July 2017, replacing a range of pre-existing taxes like VAT, service tax, central excise
Goods and Services Tax (India)
Goods_and_Services_Tax_(India)
Fixed tax paid by every liable individual
A poll tax, also known as head tax or capitation, is a tax levied as a fixed sum on every liable individual (typically every adult), without reference
Poll_tax
Form of taxation in Australia
Income tax in Australia is imposed by the federal government on the taxable income of individuals and corporations. State governments have not imposed
Income_tax_in_Australia
Tax on corporations
A corporate tax, also called corporation tax or company tax or corporate income tax, is a type of direct tax levied on the income or capital of corporations
Corporate_tax
Financial optimization technique
Tax avoidance is the legal use of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable. A tax shelter
Tax_avoidance
Leaving a country to avoid paying taxes
A tax exile is a person who leaves a country to avoid the payment of income tax or other taxes. The term refers to an individual who already owes money
Tax_exile
Scottish politician, died 1732
was attacked by the mob at Dundee who accused him of being party to the malt tax bill and was only rescued by soldiers who happened to be at hand. He was
James_Scott_(1671–1732)
Tax on an entity's holdings of assets
A wealth tax, also called a capital tax, equity tax, or net wealth tax, is a tax on an entity's holdings of assets or an entity's net worth. This includes
Wealth_tax
Central government agency in India
The Income Tax Department is a government agency undertaking direct tax collection of the government of the Republic of India. It functions under the Department
Income_Tax_Department
Tax on the sales of certain goods and services
sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually, laws allow the seller to collect funds for the tax from
Sales_tax
Tax on investment profits
A capital gains tax (CGT) is the tax on profits realised on the sale of a non-inventory asset. The most common capital gains are realised from the sale
Capital_gains_tax
American brand of fruit-flavored and malt beverages
wine-based coolers, Bartles & Jaymes switched to solely malt-based coolers in 1991, when the federal excise tax on wine was raised. In 2019 Gallo resumed making
Bartles_&_Jaymes
Scottish politician and accountant
during June 1725 against the enactment of the English malt tax in Scotland. During the malt tax riots in Glasgow, an apprentice named Andrew Millar directly
George_Drummond_(politician)
Alcoholic beverage made from wine and fruit juice
quintupled the excise tax on wine, most producers of wine coolers dropped wine from the mix, substituting it with cheaper malt liquor. These malt-based coolers
Wine_cooler
Historic marker in Scotland
Edinburgh for the murder of William Gordon. In July 1725, amidst the Malt Tax Riots, Robert Dundas's The Petition of the several Brewars in and about
Mercat_Cross,_Edinburgh
Multinational tax avoidance tools
Single Malt). Because BEPS hubs (or Conduit OFCs) need extensive bilateral tax treaties (e.g. so that their BEPS tools will be accepted by the higher-tax locations)
Base erosion and profit shifting
Base_erosion_and_profit_shifting
Military force assembled by Charles Edward Stuart during the 1745 Rising
second rejecting the 1701 Act of Settlement. A proposal to repeal the Malt Tax was particularly well received, one contemporary noting the rebels were
Jacobite_Army_(1745)
Scottish Whig politician
now where Glassford Street stands) due to his involvement in the new Malt Tax in Scotland which impacted heavily on brewing profits and the cost of beer
John_Campbell_of_Mamore
Form of consumption tax
A value-added tax (VAT), goods and services tax (GST), or general consumption tax (GCT) is a consumption tax that is levied on the value added at each
Value-added_tax
British politician (1754–1842)
opposing tax increases which would impact on the farmers. In February 1816 he spoke out against income and malt tax, and in March attacked the property tax as
Thomas Coke, 1st Earl of Leicester (seventh creation)
Thomas_Coke,_1st_Earl_of_Leicester_(seventh_creation)
Representation of the relationship between taxation and government revenue
government's tax revenue. The theory reasons that because no tax revenue is raised at the extreme tax rates of 0% and 100%, there must be a tax rate between
Laffer_curve
Scottish judge (1685–1753)
proposal to allocate part of the malt tax to improvements in Scotland. In 1727 he proposed a counter-address against the malt tax instead of a loyal address
Robert Dundas of Arniston, the Elder
Robert_Dundas_of_Arniston,_the_Elder
Commercial building in Beccles, Suffolk, England
Read, who addressed a meeting of farmers, who were concerned about the Malt tax and the Game laws, in January 1867. The use of the building as a corn exchange
Corn_Exchange,_Beccles
Goods tax levied at the moment of manufacture rather than sale
An excise, or excise tax, is any duty on a category of goods that is normally levied by a government at the moment of manufacture for domestic consumption
Excise
Dutch withholding tax avoidance tool
Double Irish, the Single Malt and the Capital Allowances for Intangible Assets ("CAIA") tools. In 2010, Ireland changed its tax-code to enable Irish BEPS
Dutch_Sandwich
resolved that the Conservative Party should advocate the repeal of the malt tax but this was met by disapproval amongst all sections of the Party and when
Central Agricultural Protection Society
Central_Agricultural_Protection_Society
Scottish surgeon and Radical politician (1777–1856)
Marquis of Chandos, on the 10th of March, 1835, for the Total Repeal of the Malt Tax (1835) On the Corn Laws and the Claims of the Agriculturists to Relief
Joseph_Hume
Levy on the unimproved value of land
inefficiency, and helps reduce economic inequality. A land value tax is a progressive tax, in that the tax burden falls on land owners, because land ownership is
Land_value_tax
Type of tax
flat tax (short for flat-rate tax) is a tax with a single rate on the taxable amount, after accounting for any deductions or exemptions from the tax base
Flat_tax
Tax incentive
A tax credit is a tax incentive which allows certain taxpayers to subtract the amount of the credit they have accrued from the total they owe the state
Tax_credit
British army officer and politician (1680–1743)
Whig opposition in making speeches against the government's policy on the Malt Tax. In July 1714, during Queen Anne's last illness, Campbell gave his full
John Campbell, 2nd Duke of Argyll
John_Campbell,_2nd_Duke_of_Argyll
Monetary exemption from taxes that would otherwise be levied
property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples
Tax_exemption
Higher tax on richer sources
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
Progressive_tax
Tax imposed on employers or employees
A payroll tax may be imposed on employers or employees. They are usually calculated as a percentage of the salaries that employers pay their employees
Payroll_tax
Region of Scotch whisky production
Lowland single malts are single malt whiskies distilled in Scotland's lowlands. The region is home to distilleries such as: Annandale in Annan; Auchentoshan
Lowland_single_malts
British army officer and politician (1673–1748)
put down an insurrection after the government attempted to extend the "malt tax" to Scotland, and enraged citizens in Glasgow drove out the military and
George_Wade
Tax on persons emigrating from a country
exit tax is a tax on persons who cease to be tax-resident in a country. It is usually a form of capital gains tax against unrealized gains. Exit tax can
Exit_tax
Tax paid after inheritance of property
International tax law distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property
Inheritance_tax
Place which charges very low taxes on profits
A tax haven is a term, often used pejoratively, to describe a place with very low tax rates for non-domiciled investors, even if the official rates may
Tax_haven
Islamic tax on non-Muslims
modified them according to Islamic religious law. Historically, the jizya tax has been understood in Islam as a fee for protection provided by the Muslim
Jizya
18th-century newspaper in Edinburgh, Scotland (UK)
as the King's Printing House. In 1725, during the time of the Scottish Malt Tax riots, rival political factions used – or at least attempted to use – newspapers
Edinburgh_Courant
Revenue-generating measure
tourist tax in Europe and the United States is to levy a tax on accommodation known as a hotel tax, occupancy tax, lodging tax or bed tax. The tax is levied
Tourist_tax
Income tax paid to the government by the income-payer
Tax withholding, also known as tax retention, pay-as-you-earn tax or tax deduction at source, is income tax paid to the government by the payer of the
Tax_withholding
Calendar year
hanged at Tyburn in London, for actually aiding criminals. June 23 – The Malt tax riots begin in Scotland in Hamilton, South Lanarkshire, after the price
1725
Refusal to pay a tax in opposition to government policy or taxation itself
Tax resistance (also known as a tax strike or tax revolt) is the refusal to pay tax because of opposition to the government that is imposing the tax, or
Tax_resistance
Excise or sales tax specifically levied on goods deemed harmful to society
A sin tax (also known as a sumptuary tax, or vice tax) is an excise tax specifically levied on certain goods and services deemed harmful to society and
Sin_tax
Low "effective" tax rates for foreign corporations
traditional tax havens (via additional BEPS tool "backdoors" like the double Irish, the Dutch sandwich, and single malt). Corporate tax havens promote
Corporate_haven
Range of legal and illegal activities that reduce tax paid
Tax noncompliance is a range of activities that are unfavorable to a government's tax system. This may include tax avoidance, which is tax reduction by
Tax_noncompliance
Any item that avoids taxes
Tax break also known as tax preferences, tax concession, and tax relief, are a method of reduction to the tax liability of taxpayers. Government usually
Tax_break
State-imposed tax to fund churches
A church tax is a tax collected by the state from members of some Christian denominations to provide financial support of churches, such as the salaries
Church_tax
Fiscal policy
Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes. Besides bilateral treaties, multilateral
Tax_treaty
British politician (1680–1741)
Scotland in the British Parliament from 1716 to 1725, but he opposed the malt tax, and in 1725 Sir Robert Walpole procured his dismissal from office. In
John Ker, 1st Duke of Roxburghe
John_Ker,_1st_Duke_of_Roxburghe
Type of distilled liquor produced in India
fermented molasses with only about 10 to 12 per cent creating traditional malt whisky. Outside India, such a drink would more likely be labelled a rum.
Indian_whisky
Area of law
tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax.
Tax_law
Design and implementation of tax policy maximizing social welfare
Optimal tax theory or the theory of optimal taxation is the study of designing and implementing a tax that maximises a social welfare function subject
Optimal_tax
Scottish whisky distillery
north of Glasgow, Scotland. Glengoyne is unique in producing Highland single malt whisky matured in the Lowlands. Located upon the Highland Line, the division
Glengoyne_distillery
Tax imposed on voluntary childlessness
Tax on childlessness is defined as taxes on childless adults, typically implemented in order to increase the birth rate and to combat population decline
Tax_on_childlessness
Tax based on value of transaction
An ad valorem tax (Latin for "according to value") is a tax whose amount is based on the value of a transaction or of a property. It is typically imposed
Ad_valorem_tax
Measure of the economic effect of a tax
economics, the tax incidence measures who actually pays for a tax. Economists distinguish between the entities who ultimately bear the burden of a tax (the real
Tax_incidence
Proposed international tax scheme
The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally
Global minimum corporate tax rate
Global_minimum_corporate_tax_rate
Type of tax
consumption tax is a tax levied on consumption spending on goods and services. The tax base of such a tax is the money spent on consumption. Consumption taxes are
Consumption_tax
government used the Inland Revenue Act 1880 to replace the long-standing malt tax with a duty on the finished product – beer. As a side effect, homebrewers
Beer_in_England
Total or partial exemption from tax
A tax incentive is an aspect of a government's taxation policy designed to incentivize or encourage a particular economic activity by reducing tax payments
Tax_incentive
Scottish politician
the year 1723 to 1724 when there was disturbance in protest against the malt tax. He attributed the comparative quiet at Edinburgh in comparison with Glasgow
John_Campbell_(Edinburgh_MP)
Island of the Inner Hebrides of Scotland
compensation from Glasgow Town Council (£9000) for damages during the Malt tax riots. When he died in 1729 the island passed to his son, Daniel Campbell
Islay
Fixed fraction of source
proportional tax is a tax imposed so that the tax rate is fixed, with no change as the taxable base amount increases or decreases. The amount of the tax is in
Proportional_tax
Higher tax ratio on poorer sources
A regressive tax is a tax imposed in such a manner that the tax rate decreases as the amount subject to taxation increases. "Regressive" describes a distribution
Regressive_tax
Corporate relocation to a lower tax location
Microsoft's Single Malt), has been attributed as the driver for the reduction in the marginal aggregate effective US corporate tax rate, falling from
Tax_inversion
Higher tax rate on companies
windfall tax is a higher tax rate on profits that ensue from a sudden windfall gain to a particular company or industry. There have been windfall taxes in various
Windfall_tax
Amount that one may deduce from taxable revenue
A tax deduction is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions
Tax_deduction
Temporary reduction or elimination of a tax
A tax holiday is a temporary reduction or elimination of a tax. It is synonymous with tax abatement, tax subsidy or tax reduction. Governments usually
Tax_holiday
travel, tourism, insurance
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travel, tourism, insurance