Abstract:In May 1777, the council of the elders of the Swedish town of Turku (Åbo) decided to establish a new principle for the taxation of taverns. Previously, the taverns had been taxed at the same level, but that arrangement had been unpopular because some taverns were located in more convenient places than others and, thus, had higher product sales. The new taxation system divided the taverns into four categories according to their location and ease of access in the topography of the town; those in the 'best' place… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.