Income tax in common law jurisdictions : from the origins to 1820 / Peter Harris.

Format:

Book

Author/Creator:

Harris, Peter, 1964- author.

Series:

Cambridge tax law series

Language:

English

Subjects (All):

Income tax--Law and legislation--Great Britain--History.

Income tax.

Income tax--Law and legislation--Great Britain--Colonies.

Income tax--Law and legislation.

History.

Great Britain.

Colonies.

Physical Description:

1 online resource (lxxvii, 514 pages) : digital, PDF file(s).

Place of Publication:

Cambridge : Cambridge University Press, 2006.

System Details:

text file

PDF

Summary:

This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.

Contents:

To 1641 : searching for seeds in feudal England

1642 to 1688 : religion, revolt, and restoration

1688 to 1763 : regional relations, colonial competition, and impending independence

1763 to 1792 : Empire divided

1793 to 1820 : the Napoleonic battle, the mighty engine, and the immediate aftermath.

Notes:

Title from publisher's bibliographic system (viewed on 31 May 2016).

Other Format:

Print version:

ISBN:

9780511495489

Access Restriction:

Restricted for use by site license.