Evaluate the impact of different types of taxation on two societies.

The question requires that candidates make an appraisal of the impact of different types of taxation upon two societies that may or may not be from the same region. Candidates may refer to examples such as the imposition of the “geld tax” in Norman England that, along with the taxes levied in accordance with land holdings recorded in the Domesday Book, had a significant impact upon society. There may be an evaluation of the impact of numerous forms of taxation imposed during the period of the Yuan dynasty in China, or the impact of taxes upon non-Muslim populations within the ‘Abbasid Empire. In addressing the question, candidates may evaluate the risk of rebellion where taxes were onerous; the use of income derived from taxes to maintain social hierarchies; advantages accruing to ruling dynasties if taxation were used to advance social and economic change. Candidates’ opinions or conclusions will be presented clearly and supported by appropriate evidence.

The question required candidates to make an appraisal of the impact of different types of taxation upon two societies that may or may not be from the same region. Very few responses were seen.