Cart
Free US shipping over $10
Proud to be B-Corp

Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 Peter Harris (University of Cambridge)

Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 By Peter Harris (University of Cambridge)

Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 by Peter Harris (University of Cambridge)


$67.79
Condition - New
Only 2 left

Summary

This 2006 book traces the development of the income tax and its precursors in Britain and its former colonies to 1820. It focuses on some central features of the income tax that are of particular current importance and considers how these developed in Britain and were exported to the colonies.

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

Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 by Peter Harris (University of Cambridge)

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.

Table of Contents

Introduction; Table of statutes; 1. To 1641: searching for seeds in feudal England; 2. 1642 to 1688: religion, revolt and restoration; 3. 1688 to 1763: regional relations, colonial competition and impending independence; 4. 1763 to 1792: empire divided; 5. 1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath; Conclusion.

Additional information

NLS9781107411586
9781107411586
1107411580
Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820 by Peter Harris (University of Cambridge)
New
Paperback
Cambridge University Press
2012-11-29
594
N/A
Book picture is for illustrative purposes only, actual binding, cover or edition may vary.
This is a new book - be the first to read this copy. With untouched pages and a perfect binding, your brand new copy is ready to be opened for the first time

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