Ijsbelasting

Ijsbelasting was a tax levied in the Netherlands during the 19th and early 20th centuries on the production and sale of ice. The tax was introduced in 1832 by the Dutch government as a means to raise revenue without imposing burdens on other parts of the economy. Initially it applied only to ice that was produced commercially from natural sources such as glaciers or lakes. As industrial methods of ice production emerged, the law was expanded to cover mechanical ice factories as well.

The tax was calculated as a fixed percentage of the value of the ice sold. Producers were required to register with municipal authorities and submit monthly reports on the quantity of ice they manufactured and sold. The revenue collected was earmarked for public works, including the maintenance of canals and improvements to public transportation networks. Because ice was a vital commodity for food preservation before the widespread availability of refrigeration, the policy had a broad impact on the price and distribution of food in urban centers.

Several political debates surrounded the ijsbelasting. Some critics argued that it disproportionately affected small-scale producers who could not afford the administrative burden, while others contended it was a necessary measure to balance the national budget. In 1947, following the post‑war economic reforms and the advent of modern refrigeration technology, the tax was abolished. The fiscally motivated debate over the ijsbelasting remains a case study in how governments adapt traditional taxation to technological changes, as discussed in a number of historical economic analyses.