Introduction
The Implementation of the Childlessness Tax in 1940
Yes, in 1940 the Soviet Union introduced a tax on childlessness. This practice was not unlike the policy implemented to boost the population despite being a unique measure within the broader context of Soviet history. Initially, the tax was applied to all childless individuals, except for unmarried women who were exempted. This created an interesting societal scenario where single women, often referred to as spinsters, had a greater disposable income than their male counterparts for the same work.
Introduction of the War-Related Childlessness Tax
In 1941, during the Second World War, the situation warranted a more significant intervention. The government introduced a mandatory tax on citizens with few or no children. This was based on the Decree of the Presidium of the USSR, issued on October 21, 1941. The tax affected men aged 20 to 50 and women aged 20 to 45 years.
Exemptions and Benefits
Several groups were exempt from this tax. Military personnel and their spouses, students under 25, recipients of retirement benefits, and individuals recognized as medically incapable of supporting children were not subject to the payment. Furthermore, the collective farm population could deduct 100 rubles per year for one taxpayer from the tax amount, which was financed by the collective farm rather than the individual.
For those with lower incomes, particularly those earning less than 150 rubles, the tax was reduced to 5 rubles. Those who were unemployed or whose income was hard to establish were charged 60 rubles per year. In 1946, the interest rate on the tax increased to 6%, but for those earning less than 91 rubles, benefits remained, and if a citizen earned less than 70 rubles, the fee was waived.
Benefits for Large Families
Fortunately, possessing a large family came with a lot of advantages. Women who gave birth to four or more children were exempt from many taxes and received special benefits. Mothers who bore ten or more children were honored with the title of "Heroine Mother" and received a special state award. These families often received large apartments, which were combined into one, or sometimes even two, free of charge. Children from large families also did not have to pay school fees and had access to special shops with lower prices or free goods.
These families could even take holidays to sanatoriums for free, with all meals covered. Having many children was not just an obligation but a significant social and economic benefit in the Soviet Union during those times.
Post-War Price Adjustments
Since 1947, Stalin initiated regular price reductions on all basic goods, taking place every April 1st to offset the effects of taxes. The first post-war price decrease occurred in December 1947. Commercial prices were canceled and converted to single prices, meaning that small private enterprises, cooperatives, and artels could sell their products at calculated prices, often up to 12% lower, such as bread, flour, and cereals. In 1948, the reductions continued, contributing to the post-war recovery by making goods more affordable.
The implementation of the childlessness tax in the early 1940s was a response to the massive loss of population during the war years. The goal was to increase the birth rate to restore the population numbers. Despite the controversial nature of the policy, it did help achieve the intended objective, albeit through significant social and economic adjustments for both the government and citizens.
Conclusion