Today I learned, and something perhaps worth shifting discussion here to something less genocide-related, that England employed a graduated income tax in 1436 and 1450, though it was never repeated and was generally replaced by voluntary grants paid by the largest landowners. The fact that it was voluntary was basically a bribe to get English kings to not get actual tax laws obliging them to pay passed in parliament. England didn't see another graduated income tax until 1798 to fund the Napoleonic Wars. (
Taxation Under the Early Tudors 1485 - 1547 by Roger Schofield is where I got the information on income tax later than 1450)
Here's some information on the 1436 tax which is quite interesting from the article I'm reading.
"...was a supplementary tax on incomes from 'Maners, Londes, Tenementz, Rentis, Annuitees, Offices or any othir Possessions temporell [held] as of Frehold in Ingeland', payable at the quinzaine of Easter next. The minimum taxable income was fixed at £5 as it had been in 1431; but the new tax, unlike its predecessors, was graduated. On incomes of from £5 to £100 inclusive the rate was fixed at 6
d. in the pound, as it was also for the first £100 of incomes ranging from £101 to £399. On this second group of incomes any excess over £100 was to be taxed at 8
d. in the pound. The rate thus rose from 2-5 per cent. to over 3 per cent. Finally, incomes of £400 or more were to pay 2
s. in the pound on the entire income, i.e. 10 per cent.1 The last sharp increase in the rate put an unusually heavy burden upon large incomes.
Since a new assessment was necessary, parliament provided that commissioners designated by the council should in the several counties summon before them men whose incomes might prove to be taxable. In the case of persons of 'the astate of Baron and Baronesse and of every estate above', however, examination of incomes should be made 'afor your Chlauinceller and Tresorei for the tyme beyng'.2 "
Gray, H. L. "Incomes from Land in England in 1436."
The English Historical Review 49, no. 196 (1934): 607-39.
The source the author sites is Parliamentary Roll iv. 486, which I presume to be this one:
http://www.nationalarchives.gov.uk/e179/notes.asp?slctgrantid=155&action=3
I find this fascinating, as Rhomania's recently passed income taxes are quite a bit more comprehensive (as befitting 200 years more social and administrative development) but still effectively the same as a universal tax on income where more is paid the higher your income. That it is graduated is especially surprising, as the first £100 of income has a different tax rate than the next £101-399 yet decides to backtrack and spike the taxes on
all income for anyone making above £400. The author notes that in this period it was unlikely that English nobility engaged in trade or business and so this tax which generally affected feudal landholdings, personal property, and office most likely represented the entire income of an English lord. That being said the records survive and there are such people as mercers, grocers, goldsmiths, and sheriffs who all presumably held little land which were taxed as their annual incomes were over £5. That being said, such non-landholding people were subject to the fifteenth and tenth, the normal form of medieval English taxation, which was also granted to the king for the same fiscal year. It was a fractional tax on assessed wealth which became a direct tax upon counties and towns with a fixed valuation from 1334 of 1/15th the wealth of counties and 1/10th the wealth of towns. The town of Kingston-upon-Hull or the County of Oxfordshire, for example, were due upon the imposition of a fifteenth and tenth to pay that specific amount to the king after parliamentary approval. How they got that money was typically through their own assessors and apportioned among local inhabitants especially on movable goods and not land. Parliament could also multiply or divide the tax, offering half a fifteenth and tenth or two of them or whatever combination they pleased because of the fixed nature of what was owed as assessed in 1334. It could be quite flexible in that regard.
A combination of these two taxes was quite a potent force and the income tax provided a powerful bumper to the traditional fifteenth and tenth, especially by taxing people who normally did not have their wealth taxed.