A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä
Poverty and Tax Exemptions in Mid-Nineteenth Century Finland (2017)


Voutilainen, M. (2017). Poverty and Tax Exemptions in Mid-Nineteenth Century Finland. Journal of Finnish Studies, 20(1), 67-96. https://doi.org/10.5406/28315081.20.1.04


JYU-tekijät tai -toimittajat


Julkaisun tiedot

Julkaisun kaikki tekijät tai toimittajatVoutilainen, Miikka

Lehti tai sarjaJournal of Finnish Studies

ISSN1206-6516

eISSN2831-5081

Julkaisuvuosi2017

Volyymi20

Lehden numero1

Artikkelin sivunumerot67-96

KustantajaSam Houston State University

KustannuspaikkaHuntsville

JulkaisumaaYhdysvallat (USA)

Julkaisun kielienglanti

DOIhttps://doi.org/10.5406/28315081.20.1.04

Julkaisun avoin saatavuusEi avoin

Julkaisukanavan avoin saatavuus

Julkaisu on rinnakkaistallennettu (JYX)https://jyx.jyu.fi/handle/123456789/54788

LisätietojaPoverty of the Beggar and a Nobleman : Experiencing and Encountering Impoverishment in Nineteenth-Century Finland. ISBN 978-1-937875-92-3.


Tiivistelmä

The topic of this article is the nature and social character of Finnish rural poverty during the early stages of industrialization. Specifically, I analyze households exempted from two separate taxes in order to locate and study the rural poor. Contrary to several previous considerations deeming taxation sources unreliable in poverty studies, it is shown that under controlled settings tax exemption information does display promising features. These include a high exemption percentage of households without adult male members, small average household size of the tax exempted and a clear concentration of the exemptions on the lower rural social classes. My findings also highlight the fact that conclusions on the usability of the exemption information depend heavily on the selection of the tax studied. Taxes levied at individual level were not necessarily dependent on the households' economic status, and similarly household level taxes may have been independent of the inhabitants' social and economic conditions. On average, the exemption rates are in line with several accounts from pre-industrial Western Europe.


YSO-asiasanathistoriaköyhyysverotsosiaalinen rakennemaaseutuyhteisöt

Vapaat asiasanatFinland; 19th century; Century Finland


Liittyvät organisaatiot


OKM-raportointiKyllä

Raportointivuosi2017

JUFO-taso2


Viimeisin päivitys 2024-11-05 klo 17:06