Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820

Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820

by Peter Harris
     
 

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 further explanation, but even in Britain the origins of some of these rules are less than clear. This… See more details below

Overview

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 further explanation, 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. Volume II will cover the period 1820 to 2000.

Product Details

ISBN-13:
9780521870832
Publisher:
Cambridge University Press
Publication date:
11/28/2006
Series:
Cambridge Tax Law Series
Edition description:
First Edition
Pages:
592
Product dimensions:
5.98(w) x 8.98(h) x 1.54(d)

Table of Contents


List of tables     vii
List of maps     ix
List of statutes     xiii
Preface     lxxv
Introduction     1
Focus of the study     2
Structure     7
To 1641: Searching for seeds in feudal England     12
To 1332: Before the settling of the fifteenth and tenth     14
The fourteenth century through the War of the Roses     38
The turbulent Tudors     54
Unifying the Crown: the early Stuarts     77
Summary     94
1642 to 1688: Religion, revolt and restoration     109
The English Civil War, the Commonwealth and the Protectorate     110
Developments in landholding and accounting     124
The 1660s including the Dutch and French wars     136
The popist threat     149
Summary     165
1688 to 1763: Regional relations, colonial competition and impending independence     178
Crucible of the income tax? The conquest of William III through the Treaty of Utrecht     180
Post Utrecht; paper money and the calm before the storm     221
Spain, France and the great colonial victory     251
Summary     268
1763 to 1792: Empire divided     294
The brewing storm: to 1775     296
War and independence     319
Turmoil in the remaining colonies     341
Summary     356
1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath     365
To the Treaty of Campo Formio     366
During the early development of the income tax     380
Deduction at source to the closing     426
Summary     454
Conclusion     474
Appendix     491
References     493
Index     505

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