Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820Cambridge University Press, 16 de nov. 2006 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. |
Continguts
Preface | lxxv |
Searching for seeds in feudal England | 12 |
Direct taxation in England 1300 to 1600 | 104 |
Direct taxation in England and the colonies circa 1650 | 172 |
impending independence | 178 |
Direct taxation in England and the colonies circa 1700 | 276 |
Direct taxation in Britain and the colonies circa 1750 | 286 |
4 | 294 |
5 | 365 |
Direct taxation in Britain the colonies and | 456 |
Conclusion | 474 |
Appendix | 491 |
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Income Tax in Common Law Jurisdictions: Volume 1, From the Origins ..., Volum 1 Peter Harris Previsualització limitada - 2006 |
Frases i termes més freqüents
1799 income tax according Act for granting Act for raising American Antiquarian Society American colonies amount annual Antigua Antiquarian Society 1956À assembly assessors Bahamas Barbados bills of credit Britain British Brock capital Company Connecticut continued Debts and Charges deduction defraying direct tax system Dominica Dowell Duties early England English English Civil War Expences French funds further Glorious Revolution governor Grenada Hampshire head hundred imposed Inhabitants issue Jamaica Jersey Jurkowski land tax levy Majesty Majesty’s Maryland Massachusetts monthly assessments movables Negroes Nevis Nova Scotia offices Parliament payment personal estate poll tax profits Province Public Debts Queen Anne’s War raising a Tax rent respect revenue Rhode Island seems Seven Years War Shillings similar Simmons slave tax South Carolina St Kitts St Vincent Sum of Money tax base tax on slaves taxation Thousand Pounds towns trade Triple Assessment United Kingdom Virginia West Indies yearly value
Passatges populars
Pàgina 235 - That it may be proper to repeal an act, made in the seventh year of the reign of his present Majesty, intituled, An act for granting certain duties in the British colonies and plantations in America; for allowing a drawback of the duties of customs upon the exportation from this kingdom, of coffee and...
Pàgina 213 - An Act to discontinue, in such manner, and for such time as are therein mentioned, the landing and discharging, lading or shipping, of goods, wares, and merchandise, at the town and within the harbour of Boston, in the province of Massachusetts Bay, in North America...
Pàgina 446 - An Act for granting and applying certain stamp duties, and other duties, in the British colonies and plantations in America, etc...
Pàgina 450 - An Act for continuing in the East India Company for a further term the possession of the British territories in India...
Pàgina 241 - And while the public charges of government, or any part thereof, shall be assessed on polls and estates, in the manner that has hitherto been practised, in order that such assessments may be made with equality, there shall be a valuation of estates within the commonwealth, taken anew once in every ten years at least, and as much oftener as the general court shall order.
Pàgina 38 - An act for taking away the court of wards and liveries and tenures, in capite and by knights service, and to any other testamentary disposition; and the words "real estate...
Pàgina 448 - An Act for the better regulation and management of the affairs of 24 G^o- 3" the East India Company, and of the British possessions in India, and for " establishing a court of judicature for the more speedy and effectual trial. " of persons accused of offences committed in the East Indies...
Pàgina 211 - An Act to repeal an Act made in the last Session of Parliament, intituled, 'An Act for granting and applying certain Stamp Duties, and other Duties, in the British Colonies and Plantations in America . . .
Pàgina 311 - The goods of the merchant yield him no revenue or profit, till he sells them for money, and the money yields him as little, till it is again exchanged for goods. His capital is continually going from him in one shape and returning to him in another, and it is only by means * Outline, p.