Islamic Economics: A Short History

the abbasìd’s golden age 181

or the income earned by female workers or those who embraced

Islam.

In the light of the above Abù-Yùsuf recommended that the best tax-
ation system for the Treasury, and the most adequate one to pre-
vent injustice to the taxpayer, was a just proportional crop-sharing
tax system, muqàsamah. To him, the system would benefit the Treasury
and at the same time alleviate injustice to the taxpayer.
On the rate of muqàsamah, the sharing proportion, Abù-Yùsuf
proposed a variable rate depending upon the ability of the land to
pay and the burden of cultivation. He suggested the rates to be as
follows:

1. Two-fifths, 40%, on wheat and barley of the lands that were irri-
   gated naturally, i.e. by rainfall and the water of natural springs.


2. One-and-half-tenth, 15%, and three-tenths, 30%, on crops from
   the lands that were irrigated artificially, depending upon the amount
   of toil endured and the methods of irrigation required. The low
   rate in this category compared with the previous one was meant
   to allow for the cost of irrigation.


3. One-third on palm trees, vineyards, vegetables and orchards, but
   only one-quarter would be taken from summer crops.


4. One-tenth on the lands of qata"i that were irrigated naturally and
   one-twentieth on the artificially irrigated. Qata"i lands were, as
   explained previously, the lands granted by the caliph to those ren-
   dering distinguished services to the state and Islam. They were
   not always of high quality and some required the construction of
   bridges and canals.


5. One-tenth, 10%, and Zakàh on the lands of Ushr, owned by
   Muslims, if the land was irrigated naturally and half-tenth, 5%,
   if irrigated artificially.

From the administration point of view, Abù-Yùsuf confirmed that a
proper means of valuation should be followed and nothing should
be taken on the basis of a guess or a mere conjecture. A market
value, determined by market forces, should be reached where the
whole produce was sold in the market and then the entire sale pro-
ceeds were divided into the specified shares, or, in the absence of a
market value a valuation should be based on a just appraisal that
was not overcharging the taxpayer nor damaging the interest of the