It was a significant social, cultural, and architectural force in England, Scotland, France and Ireland during the 18th and 19th centuries.
[6] In 1709, with the union of England and Scotland, taxes were harmonised and a new top rate of 20s total was introduced for houses with 30 or more windows.
[10] In The Wealth of Nations, Adam Smith briefly discussed the window tax as one case among various forms of taxation.
Smith observed that the tax was relatively inoffensive because its assessment did not require the assessor to enter the residence—a building's windows could be counted from the outside.
On the other hand, Smith reported that others objected to the tax on the grounds of its inequality, since it was thought to have a disproportionate impact on the poor.
[12] Windows that have been filled with masonry may have no connection to taxation, but reflect the location of staircases, fireplaces or for purposes of maintaining the symmetry of a building facade.
[15] The saying "daylight robbery" is popularly believed to originate with the window tax, but there appears to be no scholarly support for this.