Income Tax in Common Law Jurisdictions: Volume 1, From the Origins to 1820
Cambridge University Press, 16.11.2006
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.
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Searching for seeds in feudal England
Direct taxation in England 1300 to 1600
Direct taxation in England and the colonies circa 1650
Direct taxation in England and the colonies circa 1700
Direct taxation in Britain and the colonies circa 1750
Direct taxation in Britain the colonies and
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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