Editing Income tax (section)

===Early examples===
In 9 CE, Emperor [[Wang Mang]] of the [[Xin dynasty]] (9 to 23 CE) established the first income [[Taxation in premodern China|tax]] through a 10% tax of net earnings from wild herb and fruit collection, fishing, shepherding, and various nonagricultural activities and forms of trading.<ref name=":02">{{Cite book |last=Lin |first=Shuanglin |title=China's Public Finance: Reforms, Challenges, and Options |date= |publisher=[[Cambridge University Press]] |year=2022 |isbn=978-1-009-09902-8 |edition= |location=New York, NY}}</ref>{{Rp|page=97}} People were obligated to report their taxes to the government and officials would audit these reports.<ref name=":02" />{{Rp|page=97}} The penalty for evading this tax was one year of hard labor and confiscation of the entirety of a person's property.<ref name=":02" />{{Rp|page=97}} Because it caused popular discontent, this income tax was abolished in 22 CE.<ref name=":02" />{{Rp|page=97}}

In the early days of the [[Roman Republic]], public taxes consisted of modest assessments on owned wealth and property. The tax rate under normal circumstances was 1% and sometimes would climb as high as 3% in situations such as war. These modest taxes were levied against land, homes and other real estate, slaves, animals, personal items and monetary wealth. The more a person had in property, the more tax they paid. Taxes were collected from individuals.<ref>{{cite web |url=http://www.unrv.com/economy/roman-taxes.php |title=Roman Taxes |website=UNRV.com |access-date=April 12, 2014}}</ref>

One of the first recorded taxes on income was the [[Saladin tithe]] introduced by [[Henry II of England|Henry II]] in 1188 to raise money for the [[Third Crusade]].<ref>{{cite web |url=http://www.medievalsourcesbibliography.org/sources/1159550365 |title=Saladin Tithe |website=Online Medieval Sources Bibliography}}</ref> The tithe demanded that each layperson in [[Kingdom of England|England and Wales]] be taxed one tenth of their personal income and moveable property.<ref>{{cite book|title=Income tax in common law jurisdictions: from the origins to 1820, Volume 1|last=Harris|first=Peter|year=2006|page=34|publisher=Cambridge University Press |isbn=9780521870832|url=https://books.google.com/books?id=HYvfTdbdkg4C&pg=PA34}}</ref>

In 1641, Portugal introduced a personal income tax called the ''décima''.<ref>{{cite book|title=An Economic History of Portugal, 1143-2010|last1=Freire Costa|first1=Leonor|last2=Lains|first2=Pedro|last3=Münch Miranda|first3=Susana|year=2016|page=8|publisher=Cambridge University Press |isbn=9781107035546|url= http://www.cambridge.org/9781107035546|url-access=subscription}}</ref>