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Tax, Medicines and the Law: From Quackery to Pharmacy

Tax, Medicines and the Law: From Quackery to Pharmacy

Name: Tax, Medicines and the Law: From Quackery to Pharmacy
Brand: Cambridge University Press
SKU: 9781108716994
Price: 428.74 HKD
Availability: InStock
Author: Chantal Stebbings
ISBN: 9781108716994

By Chantal Stebbings

Cambridge University Press December 2018

Specifications

ISBN-13: 9781108716994
Publisher: Cambridge University Press
Publication: December 2018
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

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In 1783 a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular.

The tax, which lasted till 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and a positive effect in encouraging disclosure of the formula.

It promoted the pharmacy profession by recognising chemists and druggists as an occupational group and provoking their unity in opposition, but undermined it by reinforcing their trading character. The legislation imposing the tax was complex, ambiguous and never reformed.

The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.

1. Proprietary Medicines and the Fiscal State

2. The Medicine Stamp Duty and the Authority of Law

3. The Tax and the Profession of Pharmacy

4. The Tax and the Integrity of Medicines

5. The Demise of the Tax.

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