Is dana (or has it ever been) considered taxable in some countries?
Do you mind an unreferenced answer?
I think the answer is "generally, no"; but that you're asking after any examples, however rare, where the answer has been yes.
Also I guess that gifts of wealth are usually made to an institution e.g. a monastery (as opposed to less-easily-taxable gifts of food and other requisites, given to a monk).
- Historically where a country had Muslim conquerors (e.g. India, Afghanistan) there was sometimes a poll tax (a head-tax) on non-Muslims.
- There were a few short periods, a thousand years ago or so, where Chinese emperors were troubled by the tax-exempt (and war-exempt) status of Buddhists, and tried to regulate or tax or suppress it
- In the Soviet Union under Stalin (e.g. in 1928), they decided that Buddhism (even though atheist) was anti-revolutionary, and taxed monasteries
- In Thailand a few years ago there was a proposal to tax monasteries (however I think that was not implemented)
- In 1985-1987 Kyoto tried to add a tax to the price of admission tickets which the Buddhist temples sold to tourists
Generally spoken, taxation and it's exceptions are very different by country, matter and many other factors. It is there done proper, where ever is an exchange "this for that", where gains are accumulated and where flow of "power" needs to be controlled.
If something is given perfect (without factors of greed, aversion and delusion) to worthy, perfect Ones, it does, would not, fall under any of the above factored categories.
Since such is tendencialy merely seldom, most Dana, is probably rightous taxed or improper not taxed.
Generally a to vague question and if global answered, Dana is most and ever taxed, sometimes officially, sometimes inoffically, again, sometimes proper, sometimes improper for each case, and the ways are very different.
Where ever is "wealth", something to trade, others try to gain and get a share.
Look here, with this answer there is propably gain in traffic, income for the owner of the page, and propably a share on tax. Or take the tax on internet-access, given through donors. Endless nurishment, where ever trade for the worlds sake is involved. Yet it is ones own matter being obligated, demanting that for this. Yet, try to tax one who does not really own anything useable to trade, one giving without any demand for a world.
The question is on the other side a good one. Remembering, when my person was once a successful business man, thinking eager of how to possible benefit poor and needed without the need to make again a share where my person thought it's not needed or how to make the most benefical out of ones rightous gains for those not so gifted. The question and investigation around it, on a truthful level, at least brought my person step by step on the lane of lasting benefit without causing loses on other sides, for all others and one self. What one gives, one gains. Thought that always joyful payed tax, like as if generosity and proper share. Generally, never try to avoid paying your obligations. Seeing it as giving, one becomes rich, how ever poor, but...
What about Trading Candy for Gold and letting go of thought in regard of more or lesser proper stinginess in regard of tax? Free and "unprotected" like a bird, traveling there where no tax is/can be demanded, to escape of Maras bounds.
I'll make a trade: aging for the Ageless, burning for the Unbound: the highest peace, the unexcelled rest from the yoke.
[Note: This is a gift of Dhamma and not meant for commercial purpose or other low wordily gains by means of trade and exchange.]