hi op!! hope you're doing well. genuine question, but do you think lucius pays his taxes? he makes public donations and associates with the ministry to a rather personal extent that i imagine he at least forks over some to whatever department at the MoM handles taxes but he does strike me as the person who'd at least find ways to evade being taxed (writing off business dealings as personal purchases to avoid getting taxed for them, donating to charity to get a write-off for the money, having some under the table deals so what taxes he has to pay for wiltshire are rather minimized) but what do you think?
Now I'm thinking about how taxes work in the wizarding world.
Okay, so one of the interesting things about HP is that pure-blood wizards are sort of stuck in the 1700s. There are a few aesthetic/fashion details from the 1800s, but in terms of tech level and the way the world is set up, we're still pre-industrial revolution. Which makes sense! The wizards never had an industrial revolution, and split away from the muggle world in the late 1600s.
(Phillip Pullman was also doing a psuedo 1700s-1800s thing for his children's fantasy series at around the same time. Cannot prove that JKR has any knowledge of His Dark Materials, but another English author writing a similar kind of book? Stealth-setting a book in the 1700s isn't such an out-there choice.)
That means a lot of the issues people have with the HP world building are really just issues with... life in the 1700s. Why is there no mental health care? 1700s. Why is the Hogwarts curriculum so weird? 1700s. Why is slavery okay? 1700s. Why is there no drinking age, and you can just purchase drugs (love potion) over the counter? 1700s.
In a similarly 1700s way, the Wizarding World seems to be composed of semi-autonomous fiefdoms, which report back to the Ministry of Magic. On paper, the Ministry has has control over Hogwarts, St. Mungos, the various pure-blood estates. Whether or not that's that's totally true... I mean the Ministry tries and fails to take over Hogwarts in Book 5, and in Book 2 they clearly *try* to prosecute the Malfoys for holding dark contraband, but never get very far.
Here's what I would do, if I were writing something political based in the Harry Potter universe. The Wizengamot seems to be the oldest ruling body (its name is a pun on the Wittengamot, which is from the 7th century.) So probably those seats are inherited (House of Lords style) possibly with a magical component involved. New members can be added, but only by existing members voting them in. The Wizengamot serves as the High Court (as we see - more normal cases are processed by the Council of Magical Law, and Arthur is really wrong-footed when he hears Harry is getting a *Wizengamot* trial.)
They also probably have some sort of pass/veto power, and the power to elect/replace a Minister of Magic. (the position was "offered" to Dumbledore multiple times, but he turned it down. So he's definitely not campaigning in a general election.) I doubt they actually *write* laws - that seems to be handled by the more bureaucratic-flavored Ministry members like Arthur and Percy, who do *not* sit on the Wizengamot.
I'd also have it so that taxes were handled in a more 1700s style. There'd be a lot of sales tax, which the Ministry would be able to enforce because I'm pretty sure they they oversee food production. There would also be a fee for the various Ministry-run procedures like booking overseas portkeys (and legal-social functions? the officiant at Dumbledore's funeral and Fleur's wedding is pretty Ministry coded.) "Pay a fine" seems to be a pretty common punishment in this world - which isn't a tax, but definitely a way for the Ministry to make money. I wonder if people like Ludo Bagman *bought* his position. It would be very 1700s of him.
Then there's property tax, and this is where the the old pure-blood families on the Wizangamot come in. I think the Ministry presents a budget to the Wizangamot, and *they* make up the difference, among themselves. At which point yes of course Lucius finds ways to weasel out of paying if he doesn't like the current minister, if he doesn't like the deal he's getting, if he's just feeling pissy that day, whatever. But at the end of the day, they collect their own taxes from the various spheres they control.
Now we're getting into headcanons, but I think the Malfoy money comes from primarily being landlords. At *very least,* Malfoy Manor has a magical satellite village (a la Hogsmeade or Ottery St. Catchpole) that they just own and probably low-key police. (they probably also just own a chunk of Wiltshire.) I also highly, highly doubt that the Malfoys gave up all their ties to the muggle world post Statue of Secrecy. If every new Muggle Prime Minister has a meeting with the Minister of Magic, then... I bet every time Lloyds of London gets a new CEO, Lucius Malfoy shows up to say, "We get 1.5% off the top. My bankers will be in touch." Goblins don't care about the Ministry's laws even slightly, and there's got to be an exchange rate if Hermione's parents can show up to Diagon Alley and buy her books.
All of the old pureblood families are going to have their own *thing,* their own under-the table agreements and sweetheart deals. The Blacks strike me as being big into shipping, probably because they're so based in *London.* But yeah, at least to me, this is the sort of thing that gels with the universe that we see.
(Hogwarts and St. Mungo's would be funded the same way, on a smaller scale. A huge part of St. Mungo's budget just seems to be the Malfoys. And Hogwarts has a board of governors who under normal circumstances raise money and make decisions on how to run the school... but they don't seem especially powerful these days. I'll bet it's because whatever endowment Hogwarts has/whatever funds Dumbledore has at his disposal *are* enough to run it... which is why Dumbledore can do whatever he wants, and becomes an almost independent political entity.)
Except for the fact, in books, I assume Lucius Malfoy, specifically, isn't on the Wizengamot because of this line, which states Lucius wasn't in Harry's trial in front of the Wizengamot:
“The Minister was just telling me about your lucky escape, Potter,” drawled Mr. Malfoy. “Quite astonishing, the way you continue to wriggle out of very tight holes. . . . Snakelike, in fact . . .”
(OotP)
But, bar that, yeah, this seems about right. I think the Malfoys still have these ties regardless of Wizengamot seating. The Ministry is pretty open to bribery, after all...












