JOURNAL OF BALKAN AND NEAR EASTERN STUDIES, 2025 (SSCI, Scopus)
The study aims to explore the impact of the wealth tax on the middle class in terms of the differences provided by citizenship rights, which are effective in class formation. Based on a qualitative content analysis of the British Embassy archives, the study reveals that the tax affected the non-Muslim middle classes of Istanbul as much as it did non-Muslim businesspeople. One of the most significant effects of the tax on the middle classes was the change it caused to employment in Istanbul's service sector. The tax caused the non-Muslim middle classes to lose their jobs. Fifteen years after its introduction, the tax impacted the emigration of non-Muslim citizens.