alcabalan.

Brit.

/alkəˈbɑːlə/, U.S.

/ælkəˈbɑlə/

Forms: 1500s alcaualla, 1600s– alcabala, 1600s– alcavala.

Origin: A borrowing from Spanish. Etymons: Spanish alcabala, alcavala.

Etymology: < Spanish alcabala (beginning of the 12th cent.; also †alcavala (13th cent.)) < Arabic al-qabāla < al the + qabāla tax, duty < qabala to receive (something), to lease (land).

Now historical.

In Spain and former Spanish dominions: a duty on the sale of goods, levied as a percentage of the pre-tax sale price; a sales tax.

ΘΚΠ

society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [noun] > duty on goods bought or sold

alcabala1595

purchase tax1883

sales tax1921

PT1958

1595 W. Allen et al. Conf. Next Succession Crowne of Ingland ii. ix. 208 And yet pay they no one penny of that ancient great imposition vsed in Spaine, called the Alcaualla which is the tenth penny of al that is bought and sold.

1627 G. Richardson Of State of Europe v. 11 Alcavala is the tenth penny of all Lands, merchandise, & goods sold by any Castilian, (for further then that kingdome it extendeth not).

1671 W. Vaughn tr. M. Baudier Hist. Admin. Cardinal Ximines iii. 15 It troubled him to see the Kingdoms of Castile and Leon oppressed by a heavy Tax called Alcabala, which forced them to pay the King the tenth part of all they sold or exchanged.

1721 C. King Brit. Merchant III. 245 Our Manufactures are also to pay the usual Duties of Alcavalas and Cientos.

1776 A. Smith Inq. Wealth of Nations II. v. ii. 522 The famous Alcavala of Spain..was at first a tax of ten per cent..upon the sale of every sort of property.

1824 J. R. Poinsett Notes on Mexico 14 They are charged with a further duty, or Alcabala, of twelve and a half percent. ad valorem.

1886 Pop. Sci. Monthly July 294 It is essentially a tax on sales, collected in great part through the agency of stamps—a repetition of the old ‘alcavala’ tax of Spain.

1909 G. Edmundson in Cambr. Mod. Hist. VI. xii. 365 A scheme for replacing the hateful imposts known as milliónes and alcabalas by a single tax..levied upon a valuation of income and property.

1960 C. N. Parkinson Law & Profits (1965) 30 Philip II was the founder of modern bureaucratic practice... His two chief indirect taxes were the alcabala and the millones, the former a 10 per cent purchase tax, and the latter a tax on oil, wine, and vinegar.

2011 J. G. Williamson Trade & Poverty viii. 141 Domestic textiles, in contrast, were subject only to the state alcabala of 8 percent.

This entry has been updated (OED Third Edition, September 2012; most recently modified version published online June 2022).

单词	alcabala
释义	alcabalan. Brit. /alkəˈbɑːlə/, U.S. /ælkəˈbɑlə/ Forms: 1500s alcaualla, 1600s– alcabala, 1600s– alcavala. Origin: A borrowing from Spanish. Etymons: Spanish alcabala, alcavala. Etymology: < Spanish alcabala (beginning of the 12th cent.; also †alcavala (13th cent.)) < Arabic al-qabāla < al the + qabāla tax, duty < qabala to receive (something), to lease (land). Now historical. In Spain and former Spanish dominions: a duty on the sale of goods, levied as a percentage of the pre-tax sale price; a sales tax. ΘΚΠ society > trade and finance > fees and taxes > impost, due, or tax > duty on goods > [noun] > duty on goods bought or sold alcabala1595 purchase tax1883 sales tax1921 PT1958 1595 W. Allen et al. Conf. Next Succession Crowne of Ingland ii. ix. 208 And yet pay they no one penny of that ancient great imposition vsed in Spaine, called the Alcaualla which is the tenth penny of al that is bought and sold. 1627 G. Richardson Of State of Europe v. 11 Alcavala is the tenth penny of all Lands, merchandise, & goods sold by any Castilian, (for further then that kingdome it extendeth not). 1671 W. Vaughn tr. M. Baudier Hist. Admin. Cardinal Ximines iii. 15 It troubled him to see the Kingdoms of Castile and Leon oppressed by a heavy Tax called Alcabala, which forced them to pay the King the tenth part of all they sold or exchanged. 1721 C. King Brit. Merchant III. 245 Our Manufactures are also to pay the usual Duties of Alcavalas and Cientos. 1776 A. Smith Inq. Wealth of Nations II. v. ii. 522 The famous Alcavala of Spain..was at first a tax of ten per cent..upon the sale of every sort of property. View more context for this quotation 1824 J. R. Poinsett Notes on Mexico 14 They are charged with a further duty, or Alcabala, of twelve and a half percent. ad valorem. 1886 Pop. Sci. Monthly July 294 It is essentially a tax on sales, collected in great part through the agency of stamps—a repetition of the old ‘alcavala’ tax of Spain. 1909 G. Edmundson in Cambr. Mod. Hist. VI. xii. 365 A scheme for replacing the hateful imposts known as milliónes and alcabalas by a single tax..levied upon a valuation of income and property. 1960 C. N. Parkinson Law & Profits (1965) 30 Philip II was the founder of modern bureaucratic practice... His two chief indirect taxes were the alcabala and the millones, the former a 10 per cent purchase tax, and the latter a tax on oil, wine, and vinegar. 2011 J. G. Williamson Trade & Poverty viii. 141 Domestic textiles, in contrast, were subject only to the state alcabala of 8 percent. This entry has been updated (OED Third Edition, September 2012; most recently modified version published online June 2022). < n.1595
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