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

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.

• Focus on precise wording of laws, which has not been done before and demonstrates clearly how particular legal concepts developed

• Simple chronological order provides clarity which enables the reader to appreciate how the critical point for importation of direct taxation was early in the development of a colony. Also enables easy comparison between jurisdictions and how each may have been influenced by others

• Provides material not easily accessible, including West Indian laws, that are only available in London in manuscript form