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

Cambridge : Cambridge University Press, 2006.

26463

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

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.

Many common law countries inherited British income tax rules. 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: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation.

Includes bibliographical references and index.

0521870836

9780521870832

lxxvii, 514 p. : maps .