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Income Tax in Common Law Jurisdictions

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

Author: Peter Harris
Publisher: Cambridge University Press
ISBN: 9781107411586
Published In: November 2012
Format: Paperback , 592 pages
Jurisdiction: International ? Disclaimer:
Countri(es) stated herein are used as reference only

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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

List of tables			vii

List of maps			ix

List of statutes			xiii

Preface			lxxv

	Introduction		1
	Focus of the study		2
	Structure		7

1	To 1641: Searching for seeds in feudal England		12
	1.1	To 1332: Before the settling of the fifteenth and tenth	14
	1.2	The fourteenth century through the War of the Roses	38
	1.3	The turbulent Tudors	54
	1.4	Unifying the Crown: the early Stuarts	77
	1.5	Summary	94

2	1642 to 1688: Religion, revolt and restoration		109
	2.1	The English Civil War, the Commonwealth and the Protectorate	110
	2.2	Developments in landholding and accounting	124
	2.3	The 1660s including the Dutch and French wars	136
	2.4	The popist threat	149
	2.5	Summary	165

3	1688 to 1763: Regional relations, colonial competition and impending independence		178
	3.1	Crucible of the income tax? The conquest of William III through the Treaty of Utrecht	180
	3.2	Post Utrecht; paper money and the calm before the storm	221
	3.3	Spain, France and the great colonial victory	251
	3.4	Summary	268

4	1763 to 1792: Empire divided		294
	4.1	The brewing storm: to 1775	296
	4.2	War and independence	319
	4.3	Turmoil in the remaining colonies	341
	4.4	Summary	356

5	1793 to 1820: the Napoleonic battle, the mighty engine and the immediate aftermath		365
	5.1	To the Treaty of Campo Formio	366
	5.2	During the early development of the income tax	380
	5.3	Deduction at source to the closing	426
	5.4	Summary	454

	Conclusion		474

	Appendix		491

	References		493

	Index		505